摘要
交互式对话理论认为,政府绩效评价是评价方、被评对象和利益相关者通过对话谋求共识的过程,而绩效指标则是共识的基础。基于该理论,以C镇构建部门整体支出核心绩效指标体系为案例,对多元主体通过对话形成预算绩效指标共识的研究发现:势能驱动、价值牵引和技术弥合机制促成了共识的形成。其中,政治势能对价值牵引产生深刻影响,而技术弥合则通过协调政治势能与价值牵引之间的关系,凝聚三种机制合力进而助力共识形成。与交互式对话理论的比较发现,我国背景下交互式对话的实践呈现出一定的独特性,包括对话主体的多元化和对话基础的约束性。这一发现不仅能够为我国基层预算绩效管理的发展提供理论指引,也有助于提升交互式对话理论的精细化和本土化,并为基层政府机构创建对话惯例和开展组织学习提供参考。
The interactive dialogue theory points out that government performance evaluation is a process of seeking consensus among evaluators,evaluated subjects and stakeholders,and performance indicators are the basis of consensus.Based on this theoretical perspective,this paper took the construction of a core performance indicator system for overall departmental expenditure in C town of B city in A province as a case study.The study on the consensus on budget performance indicators formed through dialogue among multiple subjects reveals that the mechanism of potential energy drive,value traction and technology bridging contribute to the formation of the consensus on budget performance.Within these three mechanisms,political potential has a profound influence on value traction,while technological bridging brings the three mechanisms together to form a synergy that drives consensus formation by coordinating the relationship between political potential and value traction.The dialogue with interactive dialogue theory reveals that the practice of interactive dialogue theory in the Chinese context presents certain uniqueness,including the plurality of dialogue subjects,the restricted nature of dialogue bases,and the possibility of performance learning.Therefore,this finding can not only provide experience for the development and improvement of grassroots budget performance management in China,but also help to enhance the refinement and localization of interactive dialogue theory,and provide useful references for promoting the creation of dialogue practices and organizational learning in local government agencies.
作者
李文彬
吴梦梦
LI Wenbin;WU Mengmeng(School of Public Administration,South China University of Technology,Guangzhou 510640,Guangdong,China)
出处
《华南理工大学学报（社会科学版）》
2024年第2期132-142,共11页
Journal of South China University of Technology(Social Science Edition)
基金
国家自然科学基金青年科学基金项目“‘预算—绩效’一体化背景下互动式目标生产对财政绩效的激励机制”(72304179)。
关键词
交互式对话
指标共识
政治势能
价值牵引
技术弥合
interactive dialogue
indicator consensus
political momentum
value traction
technology bridging
