| Under the macro background of the public institutions reform in new period,China needs to establish a modern public sector management system and operation mechanism with clear public service objectives,perfect governance structure,high micro-operating efficiency and sound supervision system,and build a fair and balanced public resources allocation and public service supply system with performance priority and service quality.The research idea of the article is based on the analysis approach of "theoretical source-mechanism analysis-experience reference-overall design-empirical test" of public institutions performance management.This paper started with deep excavation in theoretical level,explored the the logical origin of the evolution of public institution reform,and analyzed the governance mechanism of the public service supply mechanism;From the perspective of "middle-level design",this paper extended and expanded the reform path and steps,in connection for the macro-framework and overall goal of the reform of public institutions;provincial and micro data are used to measure the efficiency and non-radial target value of public institutions based on SBM-DEA model;the P-G-P(P)model for evaluating performance governance of public institutions in China was constructed,and the performance governance model of non-profit private universities and colleges was tested by 360-degree system evaluation,to provide reliable basis for decision-making on continuously strengthening and improving the performance governance of public institutions in China;taking the S-school of Finance and Economics as an Example,this paper analyzes the performance governance of higher education institutions from two aspects:external appropriation evaluation and internal governance.The main contents of this paper include the following aspects:First of all,it sorted out the theoretical sources of performance management of public institutions.On the basis of clarifying the concept,connotation and principle of,this paper analyzed the theory of performance governance of public institutions from the aspects of organizational motivation,organizational efficiency,institutional path,technical tools and so on,respectively based on the theory of public administration,transaction cost theory,public choice theory,new public management theory and new public service theory,to constructs the theoretical framework of the performance governance of public institutions.Second,the analysis framework of transaction cost was introduced into field of public goods and services,to analyze the inherent mechanism of static selection and dynamic adjustment of public service supply mechanism;The organizational logic of public service supply was analyzed from organizational dimension,organizational type and organizational characteristics;the organization governance of public service supply governance was analyzed from the governance type,governance paradigm,governance logic and so on;4W1P architecture of public institution performance governance and P-G-P(P)model were creatively proposed,which provides a new perspective for the theoretical trace of public institution reform.Third,the paper discussed the design and practice of public institution performance governance in OECD countries,the United Kingdom,Japan and the United States.This part focuses on the analysis of public organizations governance in OECD countries,the exit mechanism of non-ministries and public institutions in UK,the Japanese independent administrative agency system and the performance governance of non-profit organizations in the United States.Through the analysis of the reform background,frame system,design principle,mode characteristic,mechanism method and effect of the public organization in these countries,the paper brings forward the inspiration and experience reference for the public institution governance in our country.Fourth,from the perspective of "middle-level design",it clearly linked the public institutions governance evolving track of "governance failure"-clear self-care performance system-building the internal governance mechanism of public institutions-perfecting the external regulation of public institutions in China,to provide a new basis for the governments’ role positioning when enhancing public institution performance.Fifth,it constructs the framework of performance optimization of public institution based on governance,including performance governance under the perspective of public service supply chain,performance governance under the interest-related perspective and the performance government from the perspective of "good governance";the performance optimization of public institutions based on governance was analyzed from three aspects:institutional performance optimization,organizational performance optimization and supply performance optimization;the paper constructed the performance optimization system of public institutions based on governance;it also constructed the performance optimization module of public institution based on governance,including performance budgeting,performance information disclosure and performance appraisal incentive.Sixth,two kinds of typical units in the public welfare category I and II were selected to analyze the performance indicators,which are related to four aspects:the scientific research institutes,the higher education,the public libraries and the government hospitals.The input-output score,technical efficiency,scale efficiency and comprehensive efficiency of public institutions in China were measured by non-radial data envelopment model(SBM-DEA)using inter-provincial and micro-data.There are significant regional differences in public institutions performance,and most regions or units are not yet effective in DEA,and the problem of low output rates is more severe than that of inadequate investment.Seventh,the transaction cost theory in the new institutional economics was introduced into the analysis of China’s public goods supply.It is found that,from the absolute transaction costs,average transaction costs and marginal transaction costs,under certain conditions,China’s public goods supply department should be transferred from government departments to the private sector and the third sector,thereby saving transaction costs and improving the efficiency of the public goods supply;in addition,the systematic evaluation of non-profit private university and college performance governance model based on 360-degree model showed that the contribution of institutional performance,organizational performance and supply performance to the non-profit private university and college’s performance governance are 0.337,0.392 and 0.412,respectively,so as to provide the reliable decision-making basis for the continuous improvement of the public institutions performance governance in China.Finally,the paper discussed the construction of cost accounting and management control mode of public institutions,and proposes that the cost accounting system should be set up on the basis of accrual basis,in order to optimize the output cost control process of public institutions.The internal evaluation system was established based on the CBSC,including system design,performance dimension,performance evaluation,performance monitoring and performance feedback,which can improve organizational performance and coping ability.In addition,the article focused on the performance governance of institutions of higher learning in the public interest category Ⅱ,described the actual situation,and made the theoretical description and practice summary from two aspects:external appropriation evaluation and internal governance,and analyzed its development trend. |
