政府绩效管理元评估的成本收益模型与实证检验

基于对已有元评估模型的反思建构成本收益元评估模型，测定广西各地市的绩效管理成本与绩效管理目标完成率的灰色关联度。研究结果表明:持续八年的广西绩效管理具备较高的效率；各项绩效管理成本中效率最高的是民生考核投入，其次是重点工作投入、经费投入和人力投入。同时，运用k均值聚类结果的比较分析和固定效应模型，验证成本收益模型的准确性、稳健性，进而系统验证广西政府绩效管理的有效性。成本收益模型为市级政府的绩效管理元评估提供一套科学的评估方法和指标体系，从而形成新的元评估视角和思路，为优化行政资源配置提供经验证据。

The Cost-benefit Model and Empirical Test of Government Performance Management Meta-evaluation

This study constructed a cost-benefit meta-assessment model based on the reflection of existing meta-assessment models and determined the gray correlation between the cost of performance management and the completion rate of performance management goals in Guangxi’s municipalities. The results of the study show that performance management in Guangxi, which has had high efficiency for 8 consecutive years; the most efficient of all performance management costs is livelihood assessment input, followed by key work input, funding input and manpower input. Meanwhile, the accuracy and robustness of the cost-benefit model were verified by using the comparative analysis of k-means clustering results and fixed-effects model, and then the effectiveness of Guangxi government performance management was systematically verified. The cost-benefit model provides a set of scientific assessment methods and index systems for performance management meta-assessment of municipal governments, thus forming a new meta-assessment perspective and idea, and providing empirical evidence for optimizing administrative resource allocation.