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1.
本文基于国民福利的视角,严格区分政府公共管理评价与公共行政评价,综合考虑省级政府的"产出"与效益,构建了包括具体状态指标体系和公共管理绩效指数在内的评价框架。对2012年我国31个省级政府的绩效水平进行了实际测算,并根据结果对31个省级政府从目标原则和效率原则两个方面进行了综合评价。结果表明我国省级政府应该在保证满足社会日益增长的国民福利需要的前提下,进一步提高公共财政支出的使用效率。  相似文献   

2.
<正> 绩效审计,以评价与监督政府部门所管理的公共资源或公共支出的经济性、效率性和效果性为目标和内容的审计工作,是控制政府行政开支以及评价政府受托经济责任的一个有效武器。本文将从定义、主体、客体、报告4方面对中英美政府绩效审计进行比较。一、绩效审计定义比较绩效审计在英国称为Value-for-Money Au-dit(VFM Audit),1983年公布的《英国国家审计法》将绩效审计定义为:“检查某一组织为履行其职能而使用所掌握资源的经济性、效率和效果情况”。经济性的审计主要是关注在保证质量的前提下降低资源消耗量,将政府支出降到最低水平;对效率的审计,主要是对比产出或服务与资源投入的关系,以一定的投入实现最大的产出或实现一定的产出使用最少的必要投入,保证资金支出  相似文献   

3.
公共支出绩效评价指标体系的构建   总被引:30,自引:0,他引:30  
丛树海  周炜于宁 《财贸经济》2005,(3):37-41,F003
公共支出绩效评价作为公共支出管理的核心内容之一,其推行的难点在于如何用一套指标科学度量公共支出的绩效。本文从绩效评价的内涵出发,根据公共支出绩效评价自身的特殊性,构建了一套能全面有效度量一般公共支出绩效的指标体系,整个指标体系共分两个层次:第一层次包括投入、过程、产出和结果等4类初始指标;第二层次包括效益性、效率性和有效性等3类终极指标。  相似文献   

4.
目前,我国正在构建服务型政府,而公共支出绩效评价是其中一个重要的环节。学习国外国家的成功经验,对于我国建立公共支出绩效评价制度有着重要的意义。本文就我国基于服务型政府下,公共支出绩效评估制度进行研究。  相似文献   

5.
地方政府一般预算绩效评价指标体系的构建   总被引:6,自引:0,他引:6  
针对地方政府支出冲动情结浓厚而支出效益低下、缺乏合理的预算绩效评价制度的地方财政管理现状,通过对建立预算绩效评价指标体系的理论依据、地方一般预算绩效评价模型和流程的分析,在借鉴国际经验基础上,提出了我国地方一般预算绩效评价指标体系应该围绕目标、投入、过程和产出的公共品提供过程,在宏观视野下全面定位于预算目标科学性、资源投入经济性、支出效率、产出效果和社会公平目标的构建设想。  相似文献   

6.
本文以基本公共卫生服务为考察对象,在"投入-产出-受益"三维框架下构建了2003~2010年中国省际基本公共卫生服务绩效指标体系,在此基础上检验了中国转移支付制度对基本公共服务绩效的影响。研究发现中国转移支付制度对基本公共服务绩效有负向影响。调动地方政府提高基本公共服务绩效的积极性,需要建立基本公共服务绩效导向的财政转移支付制度及官员激励晋升制度,以防止地方政府单纯追求经济增长指标,挤占基本公共服务资金的财政风险。  相似文献   

7.
建立绩效预算体系是为了进一步加强公共财政管理,提高财政资金的使用效益,其核心是通过制订公共支出的绩效目标,建立预算绩效评价体系,逐步实现对财政资金从注重资金投入的管理转向对支出效果的管理。政府绩效评价体系作为绩效预算的基础部分,美国的《政府绩效与结果法案》,对我们推进公共财政框架下的部门预算改革,建立预算绩效评价体系有很好的参考和借鉴。  相似文献   

8.
蔡钰 《商业会计》2006,(8):34-35
建立绩效预算体系是为了进一步加强公共财政管理,提高财政资金的使用效益,其核心是通过制订公共支出的绩效目标,建立预算绩效评价体系,逐步实现对财政资金从注重资金投入的管理转向对支出效果的管理。政府绩效评价体系作为绩效预算的基础部分,美国的《政府绩效与结果法案》,对我们推进公共财政框架下的部门预算改革,建立预算绩效评价体系有很好的参考和借鉴。  相似文献   

9.
张帅  礼雁冰 《财贸研究》2007,18(3):62-66
本文将政府的生产性公共支出划分为投入产品生产部门和技术生产部门两部分,通过两部门增长模型讨论了生产性公共支出比例与长期经济增长的关系,得出结论:为促进经济增长、构建社会主义和谐社会,政府对生产性公共支出在不同部门投入比例的选择应取决于其在不同部门产出弹性的比较。本文的结论为通过改变政府公共支出比例促进我国建立和谐社会、创新型社会以及转变经济增长方式提供了有力的理论支持。  相似文献   

10.
目前,很多研究者对政府公共支出的减贫作用给予关注。特别地,关于公共支出作为低收入群体安全网的效果,大量的实证研究不断涌现,丰富了对政府公共支出与减贫、收入分配等关系的认识。不过,对这一重要问题的研究框架、方法及其演进的探讨则显得相对薄弱。文章主要从公共支出作为低收入群体安全网的研究框架和方法着手,从六个方面进行介绍和评述,试图揭示出理论和实证分析的脉络、框架演进和最新进展。结果表明,理清框架与演进具有较强的理论和现实意义,更有助于研究方法的拓展。  相似文献   

11.
《Journal of Global Marketing》2013,26(1-2):141-186
SUMMARY

The two major strategies often available to international marketers are standardisation and adaptation when deciding to operate in a foreign host market. Both strategies have pros and cons. Drawing on the findings of previous theoretical and empirical studies, this study proposes a “marketing programme/process and performance” framework. The study employed a linear multiple regression (OLS) analysis method to examine the proposed framework, based on the experience of 233 Australian and New Zealand (home markets) firms operating in the Greater China region (host markets). Factors identified as significantly associated with adaptation of programme/process include “employee” and “employer” immigrant effects, government regulations, economic development, competitive environment and product life cycle. Factors identified as influencing firm performance include product adaptation, product type and market entry mode.  相似文献   

12.
完善的旅游公共服务体系是旅游业发展的重要保障。目前,我国旅游公共服务体系还存在着供给主体缺失,第三方参与不足;公共服务投资不足,地区间分布不平衡;旅游公共服务相关法律、标准和评估体系不完善等问题。构建完善的旅游公共服务体系,国家应从建设完善的全国旅游信息咨询服务体系、安全保障服务、交通便捷服务、便民惠民服务和行政服务体系等入手,建立政府、市场、社会三维供给框架,优化多元化供给,协作互补的服务模式,健全相应的法律法规和标准约束旅游公共服务行为,真正建立起符合国情,覆盖城乡持续发展的旅游综合公共服务体系,为我国旅游业发展奠定坚实基础。  相似文献   

13.
ABSTRACT

The purpose of this paper is to gain a deeper understanding of Ghana's tourism positioning and whether a literature-derived positioning framework can further elaborate the latter. Using the face-to-face long interviews among key policy makers, marketing managers and experts, and observation techniques, data were collected and analyzed via the inductive reasoning approach. The results show that Ghana's tourism positioning aim is built around perceptions of a “com petitive middle class tourist destination,” i.e., “profit and status” through the pursuit of “functional” positioning objective. Positioning strategies including “service”, “value for money”, “culture”, “selectivity”, “attractiveness”, “reliability”, “manpower development”, “quality controls” and “ecology” are pursued in order to achieve the aim and objectives. The latter are managed/positioned in the “primal” positioning life cycle stage. Conclusions, managerial implications, future research directions and limitations are noted.  相似文献   

14.
Marketing accountability, and how it may be achieved via performance assessment and metrics, have been central topics in both the marketing literature and practice (Katsikeas et al. 2016). Recent developments in digital channels, the accompanying explosion of data and emergence of marketing automation, the globalization of markets, and the rise of customer experience as a key firm priority have further magnified interest in and the importance of understanding how potential marketing outcomes are and can be achieved (CMO Survey, 2021; Mintz et al., 2021). As a result, gaining clarity on how to design and manage performance assessment systems to deal with these issues has never been more important. This paper argues that further progress in this research domain requires a deep understanding of the marketing performance assessment (MPA) process to provide both a catalyst and foundation for the next generation of research. Although there has been considerable research in the areas of marketing metrics and marketing accountability, much less attention has been paid to the MPA process that links them. Yet, the MPA process is essential to successful marketing management. To address this, we first review past research in this broad domain to answer the “Where have we been?” question that identifies theneed for a new conceptual model. Second, drawing on research findings both within the broad MPA domain and allied areas within and outside of marketing, we develop and detail a new conceptual model of the MPA process and use it to identify what really needs to be known but is currently unclear in this domain (i.e., “Where do we need to go?”). Third, we suggest how these areas of needed inquiry may best be investigated (i.e., “How do we get there?”) by identifying new perspectives, theories, data sources, and analysis approaches that may be productively employed in future research.  相似文献   

15.

In this paper the authors discuss the meaning of social marketing and its essential differences from “conventional” marketing. Further, by reference to a current campaign which seeks to maximize adoption by medical general practitioners of an “early intervention” package to prevent development of alcohol‐related problems in patients, the authors discuss the merits of the application of social marketing principles to such a public health campaign. The difficulties experienced in both the application of social marketing principles to this campaign and in empirically assessing the effectiveness of this and similar campaigns are also discussed. The authors conclude that, although the validity of social marketing as a theoretical construct is unimpeachable, there is much further work to be done in establishing empirically the effectiveness of the application of the principles of social marketing as a social change strategy.  相似文献   

16.

This paper explains the basic social process of “personal legitimising” and illustrates its influence on marketing activity. Personal legitimising is the process by which individuals manipulate situations to suit their own agenda. The link between personal legitimising and an organisation's marketing activity was discovered using a grounded theory research strategy within a UK management consulting firm.

Personal legitimising has two groupings of behaviour, namely “obstructing existing marketing activity” and “driving new marketing activity”. Within the former are the categories of “stigmatising”, “pseudo endorsing” and “smokescreening”. The latter incorporates the categories of “latching on”, “self indulging” and “bragging”.

The paper has three parts. The first explains the basic social process of personal legitimising. The second shows how grounded theory methodology was used in this context. The third develops the possible contribution of personal legitimising to the understanding of marketing.  相似文献   

17.
Abstract

The purpose of this paper is to clarify the nature of green advertising, thus demonstrating that the concept is far more complex than the extant marketing literature suggests. Green is characterized here as a two dimensional concept with political (reformism to radicalism) and human positional (anthropocentric to ecocentric) dimensions. It is argued here that there are at least five different types of green, including environmentalism, conservationism, human welfare ecology, preservationism, and ecologism. To understand the greenness of an advertisement, it is useful to position it within this framework; and each type suggests a different human position with respect to nature and a different political orientation. The proposed framework is useful for defining terms such as “green,” “environmental,” and “ecological” which are often used interchangeably in the marketing and advertising literature.  相似文献   

18.
根据物理学中的“场”和“力”的概念为基础 ,提出了管理理论发展中的“场力现” ,进一步引申出系统的营销“场力观”理论 ,界定了营销场、营销势和营销力等基本概念 ,并对企业营销场与营销力的构建路径进行了详细的探讨 ,最后以对营销“场力观”的研究过程进行了总结。  相似文献   

19.
对现代科技社团进行绩效评价,有利于提高透明度和公信度,提升组织效率,改善管理绩效。文章对现代科技社团绩效评价进行系统性梳理,基于现代科技社团的绩效特征,从管理部门、社会公众、会员群体和科技社团本身等四个维度评价现代科技社团绩效,从学术交流能力、会员服务能力、社会服务能力、自身发展能力等四个要素分析现代科技社团绩效评价的内涵,从而建立现代科技社团绩效评价理论框架。  相似文献   

20.
开展政府绩效评估,对于我国建设服务型政府具有重大推力和正能量。当前,在对政府绩效考核中还存在一些需要改进的问题,主要是上下垂直考核的方式,导致了评估主体比较单一,公众参与度较低;评估指标体系不全面、经济指标权重大,民生和公共服务指标少,社会建设、文化建设、环境问题考核有所忽略。完善服务型政府视觉下的绩效评估体系,应坚持以人为本的科学发展观,体现公平公正的价值理念;构建科学的指标体系,增加改善民生、公共服务和提高人民群众满意度的量化指标;增强考核的民意基础和透明程度,增加公共知情权。同时加强绩效考核的规制约束,以建设职能科学、清廉高效、人民满意的政府。  相似文献   

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