国有林场绩效评价研究综述

对20世纪80年代以来国有林场绩效评价的相关文献进行筛选梳理、分析和归纳,发现国有林场绩效评价大致经历了单一绩效评价、综合绩效评价和预算绩效评价3个阶段。研究成果在评价内容、评价指标选取和评价方法选择上取得进展,在国有林场绩效评价理论、评价机制、评价制度方面的研究存在不足。论文分析了国有林场绩效评价研究中取得的成果及存在的问题,从评价理论创新、评价机制构建和评价制度完善3个方面提出未来国有林场绩效评价研究的趋势建议。

Review on the Performance Evaluation of State-owned Forest Farms

⑴ Background——An objective and accurate performance evaluation of state-owned forest farms can provide practical and theoretical reference for the reform of state-owned forest farms in China.However,in practice,the performance evaluation of state-owned forest farms is manifested in the performance evaluation of various financial special funds of state-owned forest farms.There is no unified method for performance evaluation of state-owned forest farms,which limits the guiding significance of practical work.⑵ Results——The performance evaluation of state-owned forest farms has gone through three stages: from 1980 s to early 21 st century,it is a single economic benefit evaluation research stage.The evaluation content is mainly to evaluate the single economic benefit of state-owned forest farms.The evaluation indexes mostly adopt financial indexes,and the evaluation method is relatively simple.From the beginning of 21 st century to 2015,it is a comprehensive performance evaluation research stage.The main content is to evaluate the comprehensive benefits of state-owned forest farms.Since 2015,it is the research stage of budget performance evaluation.The evaluation content is mainly to evaluate the performance of forestry financial special funds.The budget performance evaluation of state-owned forest farms will become the future trend.However,there are some deficiencies in the research on performance evaluation theory,evaluation mechanism and evaluation system construction of state-owned forest farms: firstly,the research on performance evaluation theory of state-owned forest farms is insufficient.The performance evaluation of state-owned forest farms is based on the development of enterprise performance evaluation theory,and there is a lack of pertinent theoretical research on the performance evaluation of state-owned forest farms of ecological public welfare type with undertaking management.As a result,the existing performance evaluation of state-owned forest farms has the characteristics of enterprise performance evaluation on the one hand,on the other hand,it mixes some indicators of budget performance evaluation of public institutions; secondly,the research on the performance evaluation mechanism that fully utilizes the evaluation results is insufficient.Only 9 out of 96 papers discussed the application of evaluation results after drawing evaluation conclusions.Most of them only listed the evaluation results,which resulted in the lack of practical value and poor applicability of performance evaluation research on state-owned forest farms; thirdly,there is insufficient research on the performance evaluation system that guides practice.There are great differences in the evaluation results,which can be used to guide the establishment of a sound performance evaluation system.Especially,there is no universally recognized performance evaluation index system for state-owned forest farms and applicable and easy-to-operate evaluation methods,which can not well guide the practical work.⑶Conclusions and Discussions——The state-owned forest farms have become more and more substantial in the performance evaluation content.The evaluation index system has been continuously improved,and the evaluation methods also show a trend of comprehensive application.However,in the face of the reform of state-owned forest farms,the budget performance evaluation of state-owned forest farms lacks basic theoretical support.Evaluation indicators and evaluation methods also need to be further improved based on budget performance evaluation.Research on performance evaluation mechanism and performance evaluation system is also urgently needed.Therefore,it is recommended to carry out theoretical innovation research on the performance evaluation of state-owned forest farms based on the nature of state-owned forest farms,explore the research on the construction of performance evaluation mechanism based on budget management,and improve the research on performance evaluation system based on internal control system.