【作者】 潘莉；

【导师】 魏陆；

【作者基本信息】 上海交通大学 ， 公共管理（MPA）（专业学位）， 2018， 硕士

【摘要】 近年来,随着国内城市化进程的加快,城市要素愈发多样,城市规模不断扩大,城市结构日趋复杂,加上经济社会发展阶段和时代形势的影响,城市公共安全面临着日益严峻的挑战,威胁城市正常运转及经济社会发展的各类公共安全问题频繁发生,社会公众对公共安全的期盼比以往更加强烈。同时,在经济增长速度趋缓的状况下,财政收入增长的步伐也逐渐放缓。然而,为了补齐城市发展的安全短板,公共安全财政支出的刚性增长趋势却未改变,公共安全对财政性资金投入的需求不断增长,社会公众对公共安全日益增长的需求与国家财力可承受能力之间的矛盾日益加剧。因此,有必要建立合理客观的绩效评价指标体系,研究公共安全财政支出的绩效评价情况,使得财政支出结构更合理、公共安全财政支出重点更突出。本文以公共安全财政支出中具有代表性的“X区交通辅警购买服务项目”为例,借助平衡计分卡,结合项目实际情况,分析现阶段绩效评价过程中存在的问题及问题产生的原因,针对存在的问题对基于平衡计分卡的绩效评价体系进行优化,采用德尔菲法构建四个维度下的绩效评价指标体系,运用层次分析法进行指标权重的赋值和一致性检验,较为科学地评价X区交通辅警购买服务项目实施绩效情况,并且针对公共安全财政支出绩效评价提出相关的对策建议。本文研究首先为构建公共安全财政支出绩效评价体系提供新方法。目前,公共安全财政支出绩效评价面临战略目标不清晰、指标体系与考核目标之间缺乏强相关性、重视财务指标忽略社会效益等问题。本文引入的平衡计分卡首先确保具有明确清晰的战略目标,其次能实现内部目标与外部目标一致性,最后能将长期考核与短期评价相结合,通过对指标层层量化,有利于真正提高绩效评价工作成果,使绩效评价过程更具有科学性和系统性。其次,也为公共安全财政支出绩效评价提供实证研究。过去也有不少学者将平衡计分卡用于公共部门进行绩效评价,但大部分研究是从公共部门绩效评价方法的理论角度,对于将指标体系与评价工具相结合进行实证分析的研究较少。本文基于平衡计分卡的理论框架,运用德尔菲法确定绩效评价指标框架,并结合层次分析法为各指标权重赋值,得出绩效评价结果。更多还原

【Abstract】 In recent years,with the pace of urbanization in domestic,increasingly diverse urban elements,unceasingly city scale expansion,increasingly complex urban structure,combined with economic and social development stage and age of the impact of the situation,the city’s public security is facing increasingly severe challenges,and threats of urban function and economic and social development of all kinds of public security problems occur frequently.Consequently,social public expect more strongly than ever for public security.At the same time,the pace of growth of fiscal revenue has gradually slowed down with slower economic growth.However,in order to supplement the safety of urban development,the growth of spending on public safety is not changing,the public security demand of fiscal funds continues to grow,the growing demand of the general public to public safety and the contradiction between the national financial affordability is rising.Therefore,it is necessary to establish a reasonable objective performance evaluation index system,the research of fiscal expenditure performance evaluation of public safety situation,making the fiscal expenditure structure more reasonable and public safety spending even more prominent.Based on the representative public safety spending ’traffic auxiliary police purchase service project in X district’ as an example,using the balanced scorecard,in combination with the practical situation of project,analysis of the present stage in the process of performance evaluation of the existing problems and the causes of problems,in view of the existing problems based on the balanced scorecard performance evaluation system is optimized,the Delphi method was used to construct under the four dimensions of performance evaluation index system,using the analytic hierarchy process(AHP)for assignment of index weight and consistency check,a scientific evaluation of the traffic auxiliary police purchase service project in X district implementation performance,and performance evaluation of fiscal expenditure for public security related countermeasures and suggestions are putting forward.This paper firstly provides a new method for the construction of public safety expenditure performance evaluation system.At present,the performance evaluation of public safety fiscal expenditure is confronted with the lack of strong correlation between the strategic objective,the index system and the assessment target,and the financial indicators ignore the social benefits.This paper introduced the balanced scorecard to ensure the clear strategic goals,achieve internal and external goal consistency and combine examination of long-term and short-term evaluation,through the layers of indexes are quantified,improving the performance evaluation work and making the performance evaluation process has more scientific and systematic.Secondly,it also provides an empirical study on the performance evaluation of public safety financial expenditure.In the past there are many scholars to use the balanced scorecard performance evaluation of public sector,but most of the research was based on the public sector performance evaluation method.Based on the theoretical framework of balanced scorecard,this paper uses Delphi method to determine the index framework of performance evaluation,and combines the analytic hierarchy process to assign weights to each index weight to obtain performance evaluation results.更多还原