【摘要】：地方政府的投融資平臺作為最活躍、最值得關(guān)注的融資主體,引起國內(nèi)各界人士的廣泛關(guān)注。國務(wù)院于2010年6月份頒發(fā)了國發(fā)[2010]19號文件“國務(wù)院關(guān)于加強地方政府融資平臺公司管理有關(guān)問題的通知”,為了進一步落實國發(fā)[2010]19號文件精神,降低政府投融資機構(gòu)債務(wù)風(fēng)險,本文基于地方政府及政府行政主管部門的視角,對地方政府投融資機構(gòu)績效評價進行研究。 本文從國內(nèi)外政府投融資以及國內(nèi)外績效評價兩個方面的研究現(xiàn)狀出發(fā),發(fā)現(xiàn)我國地方政府投融資平臺目前面臨的困境,并指出地方政府投融資機構(gòu)發(fā)展的出路,建立地方政府投融資績效評價研究體系,結(jié)合委托代理理論、目標(biāo)管理理論、利益相關(guān)者理論、平衡計分卡理論等,提出以地方政府投融資戰(zhàn)略為目標(biāo),構(gòu)建以地方政府投融資目標(biāo)為戰(zhàn)略導(dǎo)向的地方政府投融資機構(gòu)平衡計分卡,對平衡計分卡四個視角進行了相應(yīng)的調(diào)整,最后確定了從完成政府使命、財務(wù)方面、內(nèi)部制度建設(shè)和工作流程、學(xué)習(xí)與成長四個視角對地方政府投融資績效進行評價,從體現(xiàn)完成政府投融資建設(shè)、投資、融資、償還一體化的總目標(biāo)出發(fā),提出15個既有定量又有定性的關(guān)鍵績效指標(biāo)和44個相對應(yīng)的一級指標(biāo),從空間和時間上覆蓋了政府投融資機構(gòu)項目投資、融資、使用、償還的各個相關(guān)部門及個人的各個時間節(jié)點和工作節(jié)點。 通過發(fā)放調(diào)查問卷以及對投融資機構(gòu)的專家進行訪談,利用層次分析法對各個關(guān)鍵績效指標(biāo)以及對應(yīng)的一級指標(biāo)進行權(quán)重分析,最后運用模糊綜合評價法對地方政府投融資績效進行綜合評價,建立適應(yīng)我國國情的地方政府投融資績效評價體系。以沈陽市政府為例,結(jié)合沈陽市政府的實際情況,構(gòu)建沈陽市地方政府投融資績效評價體系。 該評價體系設(shè)立對于建立科學(xué)、規(guī)范的政府投融資管理工作體系,完善政府投融資工作運行機制具有重要現(xiàn)實意義；有助于政府實時、動態(tài)的掌握政府資源配置情況,規(guī)范政府融資與債務(wù)管理工作,防范政府債務(wù)風(fēng)險；有助于做大做強政府投融資機構(gòu),促進地方政府投融資機構(gòu)的發(fā)展。通過建立政府投融資管理績效評價體系為政府考核投融資機構(gòu)經(jīng)營業(yè)績提供重要依據(jù)。
[Abstract]:The investment and financing platform of local government as the most active and most worthy of attention has attracted wide attention from people from all walks of life in China. In June 2010, the State Council issued document No. 19 of Guofa [2010] "the State Council Circular on strengthening the Management of Local Government financing platform companies." in order to further implement the spirit of document No. 19 of Guofa [2010], To reduce the debt risk of government investment and financing institutions, this paper studies the performance evaluation of local government investment and financing institutions from the perspective of local governments and government administrative departments. Based on the research status of domestic and foreign government investment and financing and performance evaluation at home and abroad, this paper finds out the plight of local government investment and financing platform in China, and points out the way out for the development of local government investment and financing institutions. Establishing the research system of local government investment and financing performance evaluation, combining the principal-agent theory, objective management theory, stakeholder theory, balanced scorecard theory and so on, put forward the local government investment and financing strategy as the goal. This paper constructs the balanced Scorecard of local government investment and financing institutions, which is guided by the goal of local government investment and financing, and adjusts the four perspectives of balanced Scorecard accordingly. Finally, it determines from the completion of the government mission, financial aspects, This paper evaluates the performance of local government investment and financing from the four perspectives of internal system construction and work flow, learning and growth, and starts from the overall goal of completing the integration of government investment and financing, investment, financing and repayment. The paper puts forward 15 key performance indicators with both quantitative and qualitative characteristics and 44 corresponding first-level indicators, which cover the investment, financing and use of projects of government investment and financing institutions in space and time. Each time node and work node of each relevant department and individual reimbursed. By issuing questionnaires and interviewing experts from investment and financing institutions, the paper uses AHP to analyze the weights of key performance indicators and corresponding first-level indicators. Finally, the fuzzy comprehensive evaluation method is used to evaluate the investment and financing performance of local government, and the evaluation system of local government investment and financing performance adapted to the situation of our country is established. Taking Shenyang Municipal Government as an example and combining the actual situation of Shenyang Municipal Government, a performance evaluation system of local government investment and financing in Shenyang City is constructed. The establishment of the evaluation system is of great practical significance for the establishment of a scientific and standardized government investment and financing management system and the improvement of the operating mechanism of the government investment and financing work. It is helpful for the government to grasp the allocation of government resources in real time and dynamically, standardize the work of government financing and debt management, prevent the risk of government debt, and promote the development of local government investment and financing institutions. The establishment of government investment and financing management performance evaluation system provides an important basis for the government to assess the operating performance of investment and financing institutions.
【學(xué)位授予單位】：沈陽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F832.4

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