政府部门编制数量，被认为是测度政府规模的重要指标。根据新公共管理理论，应当合理控制政府规模，以避免政府膨胀扩张带来的行政成本过度增长以及政府效能的低下。改革开放以来，我国也十分注重行政体制改革，缩减编制，以解决“机构臃肿”“人浮于事”的弊病。然而，国内外现有研究多集中于确定政府编制（规模）的合理区间，对政府编制总数的最优解以及政府内部部门之间编制的调配依据研究较为不足。随着大数据时代的来临以及电子政务的加速推进，政府的工作流程和工作记录越来越多的随着各类系统数据化，传统的编制使用效益评估迎来新的技术机遇与变革。具体而言，编制的核定及使用效益的量化评估在理论和实践层面都存在着较大不足。基于文献梳理与对编制工作的调研了解，本文提出了三个研究问题：政府部门编制的数量（政府规模）由何决定？如何较为全面准确地测量政府不同部门的工作量？如何构建能够实现不同部门之间的部门编制使用效益的评估对比的模型及算法？ 为了回应上述问题，本文通过文献梳理法，对政府部门编制使用效益评估方式及影响政府部门编制的因素进行了理论成果回顾和分析。基于政府职能结构化、工作量测量等理论基础，此次研究通过专家咨询法的方式，经过完善修改，最终构建了政府部门编制使用效益评估方案。进一步，文章以实证分析的方式将评估方案在B市三部门进行了试点应用，验证了评估方案的合理性及应用的可能性。研究发现，政府职能是决定政府工作量的最为关键和主要的因素，不同政府部门承担的不同职能成为部门承担工作量的法定依据。通过职能细分、职能结构化分类、工作量测量模型构建及编制使用效益评估四个步骤，能够实现政府部门编制使用效益的横向和纵向评估。通过B市三个市属部门的试点应用，总结梳理了一套具有操作指导性的实践方法论，试点过程及结果进一步验证了本次研究构建的编制使用效益评估方案的科学性。同时。试点结果也表明就目前实际应用来看，政府大数据平台的建设水平尚无法完全实现政务数据的全面采集，距离完全依靠政务大数据实现编制使用效益评估的构想还有一定距离。在现有数字政府建设条件下，如想应用本文提出的编制使用效益评估方案，需要部分数据由政府部门填报提供，并进行相应的算法处理。

The number of government department officially budgeted posts is seen as an important indicator of the scale of government. New public management theory suggests that the scale of government should be reasonably controlled to avoid excessive growth of administrative costs and ineffectiveness of government due to expansion of government. Since the reform and opening up, China has also paid much attention to the reform of its administrative system, reducing the scale of the government in order to solve the problems of "bloated institutions" and "people floating in the workplace". However, most of the existing studies at home and abroad have focused on determining the reasonable range of government officially budgeted posts (scale), while the optimal solution for the total number of government officially budgeted posts and the basis for the deployment of officially budgeted posts among government departments have not been studied enough. With the advent of the era of big data and the accelerated promotion of e-government, government workflows and work records are increasingly digitized with various systems, and the traditional assessment of the effectiveness of officially budgeted posts use ushers in new technological opportunities and changes. Specifically, the approval of officially budgeted posts and quantitative assessment of utilization effectiveness have large deficiencies at both the theoretical and practical levels. Based on literature review and understanding of officially budgeted posts work, this paper poses three research questions: What determines the quantity of establishment (scale of government) in government departments? How to measure the workload of different government departments in a more comprehensive and accurate way? How to construct a model and algorithm that can assess the use effectiveness of officially budgeted posts use among different departments? In order to respond to the above questions, this paper reviews and analyzes the theoretical results of how to assess the use effectiveness of government department officially budgeted posts and the factors that affect government department officially budgeted posts through theoretical analysis and normative analysis methods. Based on the theoretical foundations of government function structure and workload measurement, this study constructs a scheme for evaluating the use effectiveness of government department officially budgeted posts. Further, the paper applied the evaluation scheme to three departments in City B in a pilot study by means of empirical analysis to verify the rationality of the evaluation scheme and the possibility of its application.The study found that government functions are the most critical and major factor in determining government workload, and different functions undertaken by different government departments become the legal basis for the workload undertaken by departments. Through the four steps of function segmentation, function structured classification, workload measurement model construction and officially budgeted posts utilization effectiveness assessment, the horizontal and vertical evaluation of officially budgeted posts utilization effectiveness of government departments can be realized. Through the pilot application of three municipal departments in City B, a set of practical methodology with operational guidance was summarized and sorted out, and the pilot process and results further validated the scientificity of the officially budgeted posts use effectiveness assessment scheme constructed in this study. At the same time. The pilot results also show that, in terms of the current practical application, the construction level of the government big data platform is not yet able to fully realize the comprehensive collection of government data, and there is still a certain distance from the concept of fully relying on big government data to realize the officially budgeted posts use effectiveness assessment. Under the existing digital government construction conditions, if we want to apply the officially budgeted posts use effectiveness assessment scheme proposed in this paper, we need part of the data to be filled in and provided by government departments and processed by corresponding algorithms.