基于平衡計(jì)分卡的社會保障基金績效評價(jià)指標(biāo)體系構(gòu)建
發(fā)布時(shí)間：2018-12-11 23:53
【摘要】：社會保障對于每一個(gè)國家每一個(gè)政府都是重要而永恒的課題。而對于未富先老的發(fā)展中大國的中國,社會保障更是牽動著億萬國民的神經(jīng)。本文在回顧歷年來的文獻(xiàn)資料時(shí)發(fā)現(xiàn),我國社會保險(xiǎn)基金的運(yùn)營績效狀況差,挪用社�；鸬陌咐彩菍乙姴货r。究其原因,是由于我國政府現(xiàn)行的績效評價(jià)方法存在著諸如績效評價(jià)理念定位模糊、績效評價(jià)操作過程中信息量不足、績效評價(jià)主體過于單一等問題。為了擺脫目前社�；鸸芾硇实拖逻@一問題,必須改進(jìn)社會保險(xiǎn)基金績效評價(jià)方法,即采用平衡計(jì)分卡來進(jìn)行績效評價(jià)。 本文全文分為五個(gè)部分:第一部分緒論,主要論述文章選題的背景和研究綜述,旨在說明文章選題的緣由以及介紹研究方法、創(chuàng)新之處等。第二部分主要闡述平衡計(jì)分卡和績效評價(jià)指標(biāo)的基本思想,給文章奠定一定的理論基礎(chǔ)。第三部分主要介紹了平衡計(jì)分卡績效評價(jià)指標(biāo)體系構(gòu)建的原則,并對構(gòu)建要素進(jìn)行分析。第四部分是文章的主體,從四個(gè)角度較為客觀的構(gòu)建了平衡計(jì)分卡社�；鸬目冃гu價(jià)指標(biāo)體系。第五個(gè)部分主要將德爾菲法和層次分析法相結(jié)合,構(gòu)造層次模型和判斷矩陣確定各關(guān)鍵績效指標(biāo)的權(quán)重。
[Abstract]:Social security is an important and eternal issue for every government in every country. For China, an older developing country, social security affects hundreds of millions of people. When reviewing the literature over the years, this paper finds that the performance of social insurance funds in China is poor, and the cases of misappropriation of social security funds are not uncommon. The reason is that the current performance evaluation method of our government has some problems, such as vague orientation of performance evaluation concept, insufficient information in the performance evaluation process, too single subject of performance evaluation and so on. In order to get rid of the low efficiency of social security fund management, we must improve the social insurance fund performance evaluation method, that is, the balanced scorecard is used to evaluate the social security fund performance. The thesis is divided into five parts: the first part is the introduction, which mainly discusses the background and the research summary of the selected topic of the article, in order to explain the reason of the topic selection, the introduction of the research method, the innovation and so on. The second part mainly expounds the basic idea of balanced scorecard and performance evaluation index, which lays a certain theoretical foundation for the article. The third part mainly introduces the principle of constructing the performance evaluation index system of balanced scorecard, and analyzes the construction elements. The fourth part is the main body of the article, from four angles to build a balanced Scorecard social security fund performance evaluation index system. In the fifth part, Delphi method and AHP are combined to construct hierarchical model and judgment matrix to determine the weight of each key performance index.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F842.6;F224
本文編號：2373467
[Abstract]:Social security is an important and eternal issue for every government in every country. For China, an older developing country, social security affects hundreds of millions of people. When reviewing the literature over the years, this paper finds that the performance of social insurance funds in China is poor, and the cases of misappropriation of social security funds are not uncommon. The reason is that the current performance evaluation method of our government has some problems, such as vague orientation of performance evaluation concept, insufficient information in the performance evaluation process, too single subject of performance evaluation and so on. In order to get rid of the low efficiency of social security fund management, we must improve the social insurance fund performance evaluation method, that is, the balanced scorecard is used to evaluate the social security fund performance. The thesis is divided into five parts: the first part is the introduction, which mainly discusses the background and the research summary of the selected topic of the article, in order to explain the reason of the topic selection, the introduction of the research method, the innovation and so on. The second part mainly expounds the basic idea of balanced scorecard and performance evaluation index, which lays a certain theoretical foundation for the article. The third part mainly introduces the principle of constructing the performance evaluation index system of balanced scorecard, and analyzes the construction elements. The fourth part is the main body of the article, from four angles to build a balanced Scorecard social security fund performance evaluation index system. In the fifth part, Delphi method and AHP are combined to construct hierarchical model and judgment matrix to determine the weight of each key performance index.
【學(xué)位授予單位】：武漢科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F842.6;F224
【引證文獻(xiàn)】
相關(guān)期刊論文 前2條
1 李貞;王建寧;;城鄉(xiāng)低保資金績效評價(jià)指標(biāo)體系構(gòu)建研究[J];創(chuàng)新;2012年05期
2 路云;周茂華;;基于平衡計(jì)分卡的社會醫(yī)療保險(xiǎn)基金運(yùn)行績效評價(jià)[J];勞動保障世界(理論版);2013年01期
，本文編號：2373467
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