国有林场绩效评价研究综述
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摘要
对20世纪80年代以来国有林场绩效评价的相关文献进行筛选梳理、分析和归纳,发现国有林场绩效评价大致经历了单一绩效评价、综合绩效评价和预算绩效评价3个阶段。研究成果在评价内容、评价指标选取和评价方法选择上取得进展,在国有林场绩效评价理论、评价机制、评价制度方面的研究存在不足。论文分析了国有林场绩效评价研究中取得的成果及存在的问题,从评价理论创新、评价机制构建和评价制度完善3个方面提出未来国有林场绩效评价研究的趋势建议。
⑴ Background——An objective and accurate performance evaluation of state-owned forest farms can provide practical and theoretical reference for the reform of state-owned forest farms in China.However,in practice,the performance evaluation of state-owned forest farms is manifested in the performance evaluation of various financial special funds of state-owned forest farms.There is no unified method for performance evaluation of state-owned forest farms,which limits the guiding significance of practical work.⑵ Results——The performance evaluation of state-owned forest farms has gone through three stages: from 1980 s to early 21 st century,it is a single economic benefit evaluation research stage.The evaluation content is mainly to evaluate the single economic benefit of state-owned forest farms.The evaluation indexes mostly adopt financial indexes,and the evaluation method is relatively simple.From the beginning of 21 st century to 2015,it is a comprehensive performance evaluation research stage.The main content is to evaluate the comprehensive benefits of state-owned forest farms.Since 2015,it is the research stage of budget performance evaluation.The evaluation content is mainly to evaluate the performance of forestry financial special funds.The budget performance evaluation of state-owned forest farms will become the future trend.However,there are some deficiencies in the research on performance evaluation theory,evaluation mechanism and evaluation system construction of state-owned forest farms: firstly,the research on performance evaluation theory of state-owned forest farms is insufficient.The performance evaluation of state-owned forest farms is based on the development of enterprise performance evaluation theory,and there is a lack of pertinent theoretical research on the performance evaluation of state-owned forest farms of ecological public welfare type with undertaking management.As a result,the existing performance evaluation of state-owned forest farms has the characteristics of enterprise performance evaluation on the one hand,on the other hand,it mixes some indicators of budget performance evaluation of public institutions; secondly,the research on the performance evaluation mechanism that fully utilizes the evaluation results is insufficient.Only 9 out of 96 papers discussed the application of evaluation results after drawing evaluation conclusions.Most of them only listed the evaluation results,which resulted in the lack of practical value and poor applicability of performance evaluation research on state-owned forest farms; thirdly,there is insufficient research on the performance evaluation system that guides practice.There are great differences in the evaluation results,which can be used to guide the establishment of a sound performance evaluation system.Especially,there is no universally recognized performance evaluation index system for state-owned forest farms and applicable and easy-to-operate evaluation methods,which can not well guide the practical work.⑶Conclusions and Discussions——The state-owned forest farms have become more and more substantial in the performance evaluation content.The evaluation index system has been continuously improved,and the evaluation methods also show a trend of comprehensive application.However,in the face of the reform of state-owned forest farms,the budget performance evaluation of state-owned forest farms lacks basic theoretical support.Evaluation indicators and evaluation methods also need to be further improved based on budget performance evaluation.Research on performance evaluation mechanism and performance evaluation system is also urgently needed.Therefore,it is recommended to carry out theoretical innovation research on the performance evaluation of state-owned forest farms based on the nature of state-owned forest farms,explore the research on the construction of performance evaluation mechanism based on budget management,and improve the research on performance evaluation system based on internal control system.
⑴ Background——An objective and accurate performance evaluation of state-owned forest farms can provide practical and theoretical reference for the reform of state-owned forest farms in China.However,in practice,the performance evaluation of state-owned forest farms is manifested in the performance evaluation of various financial special funds of state-owned forest farms.There is no unified method for performance evaluation of state-owned forest farms,which limits the guiding significance of practical work.⑵ Results——The performance evaluation of state-owned forest farms has gone through three stages: from 1980 s to early 21 st century,it is a single economic benefit evaluation research stage.The evaluation content is mainly to evaluate the single economic benefit of state-owned forest farms.The evaluation indexes mostly adopt financial indexes,and the evaluation method is relatively simple.From the beginning of 21 st century to 2015,it is a comprehensive performance evaluation research stage.The main content is to evaluate the comprehensive benefits of state-owned forest farms.Since 2015,it is the research stage of budget performance evaluation.The evaluation content is mainly to evaluate the performance of forestry financial special funds.The budget performance evaluation of state-owned forest farms will become the future trend.However,there are some deficiencies in the research on performance evaluation theory,evaluation mechanism and evaluation system construction of state-owned forest farms: firstly,the research on performance evaluation theory of state-owned forest farms is insufficient.The performance evaluation of state-owned forest farms is based on the development of enterprise performance evaluation theory,and there is a lack of pertinent theoretical research on the performance evaluation of state-owned forest farms of ecological public welfare type with undertaking management.As a result,the existing performance evaluation of state-owned forest farms has the characteristics of enterprise performance evaluation on the one hand,on the other hand,it mixes some indicators of budget performance evaluation of public institutions; secondly,the research on the performance evaluation mechanism that fully utilizes the evaluation results is insufficient.Only 9 out of 96 papers discussed the application of evaluation results after drawing evaluation conclusions.Most of them only listed the evaluation results,which resulted in the lack of practical value and poor applicability of performance evaluation research on state-owned forest farms; thirdly,there is insufficient research on the performance evaluation system that guides practice.There are great differences in the evaluation results,which can be used to guide the establishment of a sound performance evaluation system.Especially,there is no universally recognized performance evaluation index system for state-owned forest farms and applicable and easy-to-operate evaluation methods,which can not well guide the practical work.⑶Conclusions and Discussions——The state-owned forest farms have become more and more substantial in the performance evaluation content.The evaluation index system has been continuously improved,and the evaluation methods also show a trend of comprehensive application.However,in the face of the reform of state-owned forest farms,the budget performance evaluation of state-owned forest farms lacks basic theoretical support.Evaluation indicators and evaluation methods also need to be further improved based on budget performance evaluation.Research on performance evaluation mechanism and performance evaluation system is also urgently needed.Therefore,it is recommended to carry out theoretical innovation research on the performance evaluation of state-owned forest farms based on the nature of state-owned forest farms,explore the research on the construction of performance evaluation mechanism based on budget management,and improve the research on performance evaluation system based on internal control system.
引文
[1]朱定超.关于云南省国营林场抚育间伐及次生林低产林改造的经济评价[J].云南林业科技,1983(2):24.
[2]刘世荣,陈萌.对广西森林资源管理的评价及建议[J].林业资源管理,1984(12):3-5.
[3]郑绍清.国营林场造林技术经济效果浅析[J].辽宁林业科技,1987(1):3-5.
[4]傅宾领.开化县林场森林资源经济评价[J].浙江林学院学报,1988(3):6.
[5]方林.江西省部份国营林场经营效果综合评价[J].江西农业大学学报,1989(1):30-35.
[6]何汉杏.县级林场可持续林业建设研究[J].中南林学院学报,2001(6):6-12.
[7]刘代汉,郑小贤.森林经营单位级可持续经营指标体系研究[J].北京林业大学学报,2004(11):44-48.
[8]王计,吴向东,沈洪霞,等.国有林场森林可持续经营评价指标体系构建及评价方法的探讨[J].内蒙古林业调查设计,2011,34(6):7-8.
[9]丁靖.国有林场天然林保护工程绩效评价及建议[J].现代农业科技,2011(9):234-235.
[10]于翠芳,石春红.黑龙江省国有林场综合经济效益评价体系研究[J].经济师,2013(10):171-172.
[11]石春红,于翠芳.黑龙江省国有林场综合效益评价体系的构建[J].经济师,2014(4):200-201,204.
[12]傅祥久.林业企业绩效评价问题案例分析[J].绿色财会,2014(4):20-23.
[13]甄津,李谦.国有重点森工企业的家庭式林场经营绩效评价:以云南省南盘江林业局为例[J].管理观察,2017(1):43-46.
[14]孙术桓,武文昊,张强,等.浦北县六万山国有林场可持续经营水平评价研究[J].内蒙古林业调查设计,2017(2):18-21.
[15]丁靖.国有林场天然林资源保护工程绩效评价及实施情况总结[J].绿色科技,2017(11):117-121.
[16]蔡炯,高岚.我国生态型国有林场绩效评价研究[J].财经问题研究,2013,358(9):45-52.
[17]皮兵,唐强,肖前辉.大老岭林场可持续经营能力评价[J].湖南林业科技,2006(6):86-89.
[18]张震,吕勇,何龙,等.青石冈国有林场森林可持续经营能力模糊综合评价[J].湖南林业科技,2010(10):29-32.
[19]丰文财,余丽琴,方文飞,等.国有林场森林可持续经营能力评价[J].林业实用技术,2008(6):3-6.
[20]徐高福.浙江新安江开发总公司国有林场森林可持续经营能力评价[J].中南林业调查规划,2008(11):16-20.
[21]罗攀柱,翁明,陈自力,等.黄丰桥国有林场综合效益评价研究[J].林业经济,2016(4):79-83.
[22]蒋仲龙,林松,刘海英,等.建立浙江省现代国有林场评价指标体系思考与探讨[J].华东森林经理,2016(8):14-18.
[23]张英,陈绍志,赵荣.国有林场改革效果评价:基于职工状况的统计分析[J].林业经济,2015,37(11):73-77.
[24]常丽博,马广波,金胜男.国有林区林场撤并前后职工家庭的福利变化研究[J].中国林业经济,2015(2):71-75.
[25]田国双,邹玉友,刘畅.国有林区职工对林业补贴政策实施满意度及其影响因素实证分析[J].干旱区资源与环境,2018(3):26-30.
[26]李萍.基于AHP方法的国有林区改革绩效评价研究[J].林业经济,2013(8):99-105.
[27]刘燕,刘佳,支玲.国有林场森林资源管理条件评价:以福建省将乐国有林场为例[J].中南林业科技大学学报,2015(7):115-121.
[28]罗攀柱,翁明秀,陈自力,等.黄丰桥国有林场综合效益评价研究[J].林业经济,2016,38(4):79-83.
[29]蔡炯,高岚.我国生态型国有林场绩效评价研究[J].财经问题研究,2013,358(9):45-52.
[30]郑洁,冯彦,戴永务.基于三阶段DEA模型的内蒙古国有林场绩效评价研究[J].林业经济问题,2017,37(3):23-29.
[31]叶永钢.建立林业重点工程投资绩效管理与评价体系的思考[J].林业财务与会计,2005(2):16-17.
[32]曹玉昆,黄显乔,朱震锋.中国天然林资源保护工程效益评价研究综述[J].生态经济,2018,34(1):107-111.
[2]刘世荣,陈萌.对广西森林资源管理的评价及建议[J].林业资源管理,1984(12):3-5.
[3]郑绍清.国营林场造林技术经济效果浅析[J].辽宁林业科技,1987(1):3-5.
[4]傅宾领.开化县林场森林资源经济评价[J].浙江林学院学报,1988(3):6.
[5]方林.江西省部份国营林场经营效果综合评价[J].江西农业大学学报,1989(1):30-35.
[6]何汉杏.县级林场可持续林业建设研究[J].中南林学院学报,2001(6):6-12.
[7]刘代汉,郑小贤.森林经营单位级可持续经营指标体系研究[J].北京林业大学学报,2004(11):44-48.
[8]王计,吴向东,沈洪霞,等.国有林场森林可持续经营评价指标体系构建及评价方法的探讨[J].内蒙古林业调查设计,2011,34(6):7-8.
[9]丁靖.国有林场天然林保护工程绩效评价及建议[J].现代农业科技,2011(9):234-235.
[10]于翠芳,石春红.黑龙江省国有林场综合经济效益评价体系研究[J].经济师,2013(10):171-172.
[11]石春红,于翠芳.黑龙江省国有林场综合效益评价体系的构建[J].经济师,2014(4):200-201,204.
[12]傅祥久.林业企业绩效评价问题案例分析[J].绿色财会,2014(4):20-23.
[13]甄津,李谦.国有重点森工企业的家庭式林场经营绩效评价:以云南省南盘江林业局为例[J].管理观察,2017(1):43-46.
[14]孙术桓,武文昊,张强,等.浦北县六万山国有林场可持续经营水平评价研究[J].内蒙古林业调查设计,2017(2):18-21.
[15]丁靖.国有林场天然林资源保护工程绩效评价及实施情况总结[J].绿色科技,2017(11):117-121.
[16]蔡炯,高岚.我国生态型国有林场绩效评价研究[J].财经问题研究,2013,358(9):45-52.
[17]皮兵,唐强,肖前辉.大老岭林场可持续经营能力评价[J].湖南林业科技,2006(6):86-89.
[18]张震,吕勇,何龙,等.青石冈国有林场森林可持续经营能力模糊综合评价[J].湖南林业科技,2010(10):29-32.
[19]丰文财,余丽琴,方文飞,等.国有林场森林可持续经营能力评价[J].林业实用技术,2008(6):3-6.
[20]徐高福.浙江新安江开发总公司国有林场森林可持续经营能力评价[J].中南林业调查规划,2008(11):16-20.
[21]罗攀柱,翁明,陈自力,等.黄丰桥国有林场综合效益评价研究[J].林业经济,2016(4):79-83.
[22]蒋仲龙,林松,刘海英,等.建立浙江省现代国有林场评价指标体系思考与探讨[J].华东森林经理,2016(8):14-18.
[23]张英,陈绍志,赵荣.国有林场改革效果评价:基于职工状况的统计分析[J].林业经济,2015,37(11):73-77.
[24]常丽博,马广波,金胜男.国有林区林场撤并前后职工家庭的福利变化研究[J].中国林业经济,2015(2):71-75.
[25]田国双,邹玉友,刘畅.国有林区职工对林业补贴政策实施满意度及其影响因素实证分析[J].干旱区资源与环境,2018(3):26-30.
[26]李萍.基于AHP方法的国有林区改革绩效评价研究[J].林业经济,2013(8):99-105.
[27]刘燕,刘佳,支玲.国有林场森林资源管理条件评价:以福建省将乐国有林场为例[J].中南林业科技大学学报,2015(7):115-121.
[28]罗攀柱,翁明秀,陈自力,等.黄丰桥国有林场综合效益评价研究[J].林业经济,2016,38(4):79-83.
[29]蔡炯,高岚.我国生态型国有林场绩效评价研究[J].财经问题研究,2013,358(9):45-52.
[30]郑洁,冯彦,戴永务.基于三阶段DEA模型的内蒙古国有林场绩效评价研究[J].林业经济问题,2017,37(3):23-29.
[31]叶永钢.建立林业重点工程投资绩效管理与评价体系的思考[J].林业财务与会计,2005(2):16-17.
[32]曹玉昆,黄显乔,朱震锋.中国天然林资源保护工程效益评价研究综述[J].生态经济,2018,34(1):107-111.