首页> 中文期刊> 《中国国土资源经济》 >谈地质事业单位部门预算与绩效考评体系--以中国地质调查局成都地质调查中心为例

谈地质事业单位部门预算与绩效考评体系--以中国地质调查局成都地质调查中心为例

         

摘要

This paper argues that reasonable department budget has effective guidance for the establishment of performance evaluation indicators; while the completion of the performance evaluation indicators is able to fully relfect the beneift of department budget indicators. Therefore, geological institutions should attach more attention to these works. The main problems that we face in department budget implementation and performance evaluation include the following: there is absence of restriction over the source of ifscal expenditure in performance evaluation; no speciifc quantitative appraisal indicators for non-ifnancial allocation income; less effective methods to monitor and control expenses disbursed. Based on the situation of Chengdu Center, China Geological Survey, we can conclude that the current qualitative unit performance evaluation system is relatively perfect, but yet it has not relfected the value index of the ifnancial funding completely. Therefore, the quantitative unit performance evaluation system must be established so as to build interactive systems of department budget and performance evaluation. The speciifc steps to implement quantitative unit performance evaluation should include the following aspects: revenue budget assessment, responsibility budget examination, and expense budget examination.%地质事业单位在运营发展中,应重视部门预算和绩效考评工作,合理的部门预算能够有效指导绩效考评指标的制定,而绩效考评指标的完成则能够充分体现部门预算指标的效益。目前地质事业单位部门预算执行及绩效考评中的主要问题是:绩效考评对财政性资金来源无约束,对非财政拨款收入无具体量化考核指标,对费用支出缺乏有效监控。结合中国地质调查局成都地质调查中心情况看,当前的定性单位绩效评价体系虽相对完善,但尚不足以反映财政资金的价值量指标,应建立定量单位绩效评价体系作为其补充,以构筑部门预算与绩效考评互动体系。定量单位绩效评价工作可以从收入预算考核、责任预算考核、费用支出预算考核方面进行具体实施。

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