基于成本核算的政府绩效评价指标体系构建与应用

政府绩效评价是政府评价主体运用一定的评价方法对政府绩效进行考核评价的过程。由于我国政府绩效评价起步较晚,部分地方还存在重投入轻管理、重支出轻绩效的问题,绩效考核结果的导向作用不强,成本核算成为提升政府绩效的核心。因此,文章在成本核算的基础上对政府绩效进行评价,采用层次分析法从经济发展、社会管理、教育科技、资源环境、成本管理、公共服务六大方面构建基于成本核算的政府绩效评价指标体系,将其应用于H市政府的绩效评价工作,从而有效地提高政府的公信力和执行力,同时也有助于推进我国政府绩效评价工作的发展。

Construction of Government Performance Evaluation Index System Based on Cost Accounting and Application Research

Government performance evaluation is a process in which the government evaluation subject uses certain evaluation methods to evaluate government performance objectively. However, due to the late start of government performance evaluation in China, there are still problems in some places such as placing more emphasis on investment than management, and placing more emphasis on expenditure than performance. The guiding role of performance assessment results is not strong, and cost accounting has become the core of improving government performance.Therefore, this article on the basis of cost accounting of government performance evaluation, uses the analytic hierarchy process (AHP) from six aspects of the economic development, social management, education, science and technology, resources and environment, cost management, public service to build government performance evaluation index system based on cost accounting, and applies it to the H city government performance evaluation work, thus effectively improving the government''s credibility and execution, and at the same time helping to promote the development of China''s government performance evaluation.