目前国内对政府绩效评估指标体系的研究大多倾向于从政府职能这个单一因素出发,力图开发出一套具有普适性的指标体系。实际上,影响政府绩效评估指标体系设计的因素是多维复杂的,大致可分为内部因素和环境因素两类。内部因素包括政府职能、政府发展战略和规划、政府绩效评估的价值取向和政府管理的规范化程度,外部因素包括地方经济社会发展水平、政治体制、公民参与、文化传统和不同利益主体之间的博弈与整合等。这些因素既能单独发挥作用,又会交叉影响和制约政府绩效评估指标体系的设计。 At present, most researches on the index system of government performance evaluation tend to proceed from the single factor of government function and try to develop a set of universal index system. In fact, the factors influencing the design of government performance evaluation index system are multi-dimensional and complex, which can be divided into two types: internal factors and environmental factors. Internal factors include government functions, government development strategies and plans, the value orientation of government performance evaluation and the standardization of government management. External factors include the level of local economic and social development, political system, citizen participation, cultural traditions and the game between different stakeholders And integration and so on. These factors can not only work independently, but also influence and restrict the design of government performance evaluation index system.