績效評估與績效預算

Performance Evaluation and Performance Budgeting

10.6407/NPQ.200406.0021

徐仁輝(Jen-Hui Hsu)

政府預算 ； 績效評估 ； 績效預算 ； government budget ； performance evaluation ； performance budgeting

國家政策季刊

3卷2期（2004 / 06 / 01）

21 - 36

繁體中文

如何將績效評估資訊運用於預算決策上，係成功推動所謂新績效預算制度的關鍵所在。本文首先探討績效評估與績效預算所面臨的共同問題，其次分析績效與預算結合的困難，包含績效資訊的技術限制、預算決策的基礎、與誘因機制的配合等，最後則試圖提出可以將績效結果與財務配置結合的方向。

How to use performance data in budgetary decision-making process influences the success of implementation of the new performance budgeting. The paper first examines the common problems of performance evaluation and performance budgeting. Then, it explores the difficulties of linking performance and budget, such as the technical limitation of performance data, the basis of budgetary decision, and the need of incentive mechanism. Finally, the paper points out the ways how performance results and resource allocation could be linked.