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Research On The Government Eco-budget Performance Evaluation

Posted on:2014-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:J Y LiFull Text:PDF
GTID:2269330425460732Subject:Accounting
Abstract/Summary:PDF Full Text Request
Government budget performance evaluation focused on the evaluation of thesocio-economic aspects,it is difficult to fully reflect the government’seco-environmental management. With the continuous improvement of public concernsabout eco-environment problems, the public is bound to have higher demand on theeco-environment management performance.Firstly, the paper gives a brief introduction to the background and significanceand summarizes the history and current situation of foreign governmentenvironmental management performance evaluation.Secondly, on the basis of clearlydefining government eco-budget performance evaluation, the paper further elaboratesthe theoretical basis of government eco-budget performance evaluation.Thirdly, basedon making clear the target and principle of government eco-budget performanceevaluation, the paper briefly discusses the organization system and methodology ofit.Moreover,drawing on the Balanced Scorecard multi-level multi-dimensionalstructural characteristic, the paper is to build a comprehensive performance evaluationindex system which contains two dimensions of decision-making performance andexecutive management performance from a strategic point of eco-budget, and topreliminarily design the index system through expert meetings, interviews andpre-testing survey.Furthermore,we demonstrate the advantages of establishment ofgovernment eco-budget performance evaluation system based on ecological budgetcarrier.In the empirical part, the paper has used spss17to verify the reliability andvalidity of the data obtained from questionnaires.Followed by the principalcomponent analysis method, we obtain the index weight consist of budgetdecision-making performance, daily environment protection investment performanceand management performance.To make clear if there are some difference on the viewof the importance of the index weight among different departments, the paper furtherobtains the information of index weight distribution by sector-based calculation.Finally,we make some relevant policy recommendations,including the establishmentof government eco-budget decision-making and constraint mechanism, andconstruction of government eco-budget performance evaluation information platform.
Keywords/Search Tags:Eco-budget, Performance Evaluation, Index System
PDF Full Text Request
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