共查询到19条相似文献,搜索用时 187 毫秒
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预算绩效管理是目前事业单位实行改革与发展的重要内容,我国近几年来政府部门都在积极推进预算绩效管理的实施。预算绩效管理在一定程度上优化事业单位的管理模式,提高管理效率,同时也能进一步强化事业单位的服务质量。因此,本文笔者针对事业单位预算绩效管理进行简要分析,指出其意义,发现其中存在的问题,并提出相应的优化策略,希望可以对事业单位预算绩效管理有所帮助。 相似文献
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20世纪80年代以来,西方各国相继推行政府绩效改革,建立了系统的政府绩效预算管理制度,使政府形象和行政效率大为改进。本文通过对西方各国绩效预算的产生发展、核心内容和特征进行分析比较,为我国绩效预算改革提供有益的借鉴。 相似文献
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对项目绩效预算的思考 总被引:1,自引:0,他引:1
绩效预算是以结果为导向、以绩效评价为基础的预算制度,也是绩效管理的一个重要内容;绩效预算可以分为申报绩效预算、实施绩效评价和应用绩效信息三个实施阶段,但基于项目层面的绩效预算的实施存在着缺陷和需要改进的地方,这些不足之处也是项目绩效预算发展的方向。 相似文献
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随着国家预算改革的推进,预算管理一体化机制的提出对提升预算管理和绩效管理水平起到了积极作用。本文对预算管理一体化与全面预算绩效管理的内涵和关系进行了分析。针对实施全面预算绩效管理所面临的难题,提出了一些措施,包括基于预算流程实现预算业务聚集、构建完善的全过程预算管理框架、加大预算绩效管理队伍建设力度、强化对绩效考评的制度约束以及搭建预算绩效一体化管理信息系统。 相似文献
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本文从绩效与绩效管理的内涵入手,结合事业单位预算绩效管理工作现状,对改进完善事业单位预算绩效管理实践工作进行了探析。 相似文献
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近年来,随着我国企业预算绩效管理制度的持续革新深化,预算绩效管理已成为企业管理体制中重要的组成部分。推行全面有效的预算管理,构建全方位的预算管理体系,能有效的提升企业的管理水平与市场竞争力。本文介绍了预算绩效管理的现状与现存相关问题,并提出了可行的企业预算绩效管理改革策略及建议。 相似文献
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Given that a powerful CEO is more likely to overcome problems and control performance in a firm, this study first focuses on exploring whether CEO power positively affects certain measures of bank performance and which sources of CEO power have these positive impacts. Next, this study further analyzes whether the positive impact of CEO power on performance is negatively mediated by board strength. Our sample includes data on the three main types of Chinese banks for 2006 to –2016.Our results show that CEO structural power significantly improves a bank’s overall profitability, risk-taking ability and lending quality, CEO ownership power significantly raises a bank’s lending quality, and CEO expert power significantly increases a bank’s overall and shareholder profitability. As considering the endogeneity, CEO prestige power significantly improves a bank’s overall profitability. Next, we use the proportion of independent directors as our measure of board strength and find that a stronger board reduces the beneficial effects of CEO structural power on a bank’s lending quality, of CEO ownership power on shareholder profitability, and of CEO expert power on lending quality. There are similar harmful mediating effects when we use the proportion of foreign investors and board size as measures of board strength. Our results can help Chinese bank authorities develop policies to appropriately raise bank CEOs’ power and reduce board supervision of CEO power. 相似文献
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本文收集了2012年我国16家上市商业银行的财务资料,运用因子分析方法对这些商业银行的财务绩效进行了分析。从最终的结果看,兴业银行综合得分最高,体现了中小型商业银行的灵活性和创造性。 相似文献
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我国国有企业在社会转型中绩效管理体系的构建是帮助企业实施企业战略、获取竞争优势的重要途径。本文在分析了我国国有企业管理和绩效管理体系的基础上,讨论了在国有企业中构建绩效管理五大体系及构建该体系的建议。 相似文献
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The school shutdown due to the global pandemic of coronavirus disease 2019 (COVID-19) can lead to an increase in educational inequality through disproportionately affecting disadvantaged children. We use data from a unique survey of 7202 junior high school students and their parents from Shaanxi province to explore whether the school shutdown enlarged the educational gap between students with different parental socioeconomic statuses (SES) during the pandemic. We find that students with more highly educated parents experienced an increase in relative test rankings after the shutdown period. A 1-year increase in parents' education led to a relative 0.18-percentile increase in students' rankings of total test scores. We also identify the mechanisms behind the enlarged gap by means of heterogeneity analyses. We show that parents' education mainly affected children's academic performance through parents' engagement in their children's homeschooling, mitigating the negative impacts of Internet addiction on students, and serving as substitutes for teachers who were unable to teach well online. 相似文献
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To better understand the relationship between different types of firm ownership and management turnover, this study classifies ownership along two dimensions: the type of owner and the concentration of ownership. Within this framework, a unique data set is used to study the impact of management turnover on a company's performance. This study, in addition to confirming some of the results from previous studies, includes interesting and important new results. Most importantly, it finds evidence that the sensitivity of CEO turnover to performance is weaker in state-controlled firms than in non-state firms, and varies according to different subtypes of private ownership. We also demonstrate that the turnover–performance relationship is curvilinear in ownership concentration, but that this relationship moves in opposite directions under state and private ownership. Important policy implications of these findings are discussed. 相似文献
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本文通过剖析某证券公司(简称G公司)长达8年以行动研究法开展绩效管理变革的经验,探讨证券公司绩效管理变革路径,以期作为在中国证券市场环境下经营的证券公司绩效管理变革的借鉴。 相似文献
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本文以2004年底前成立的20家基金管理公司旗下47只我国契约型开放式基金2005年的相关数据为样本,实证检验分析了证券投资基金公司董事会特征与契约型开放式基金绩效之间的相关关系,并为基金公司的董事会治理提出了政策建议。 相似文献
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随着社会责任思想的日趋成熟,关于企业社会责任的研究开始从理论转向实证,企业社会责任与财务绩效的研究逐渐成为热点。20世纪90年代开始,该研究出现与利益相关者理论全面结合的趋势。本文回顾了我国企业社会与财务绩效研究的相关文献,从理论和实证方面进行了梳理和归纳,总结了国内学者的研究内容、企业社会责任与财务业绩的衡量方法、研究方法以及研究结果,指出了研究不足和局限,并展望了未来的研究方向。 相似文献
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基于1998~2014年27个省市(以下简称省)面板数据,利用主成分分析法构建了外资研发嵌入指数测算体系,测度了我国各省外资研发嵌入指数,利用非参数DEA-Malmquist方法测算我国省域市场创新绩效。通过DOLS模型和2SLS模型考察了全国及东、中、西部外资研发嵌入程度对市场创新绩效的影响,并通过省域可比TFP,进一步研究了上述影响的稳健性。研究表明:(1)全国范围而言,无论从短期还是长期来看,外资研发嵌入对我国市场创新绩效提升存在显著的正向作用;(2)东部地区和西部地区而言,无论从短期还是长期来看,外资研发嵌入都对市场创新绩效产生显著正向影响;(3)中部地区情况不容乐观,短期来看,提升外资研发嵌入对市场创新绩效的刺激作用缺乏稳健性,只有从长期来看,外资研发嵌入对市场创新绩效存在显著的正向影响。 相似文献