政府投資基本建設(shè)項目績效評價指標體系的構(gòu)建研究
本文選題:政府投資基本建設(shè)項目 + 績效評價; 參考:《天津理工大學》2014年碩士論文
【摘要】:隨著政府投資基本建設(shè)項目投資規(guī)模逐年加大,政府投資基本建設(shè)項目的績效評價工作日益受到社會和公眾的密切關(guān)注,F(xiàn)行政府投資基本建設(shè)項目缺乏一套建立在嚴密數(shù)據(jù)分析基礎(chǔ)上的系統(tǒng)性的績效評價指標體系,針對這一問題,在借鑒基礎(chǔ)建設(shè)項目設(shè)計文件、績效評估報告以及相關(guān)文獻的基礎(chǔ)上,結(jié)合我國目前政府投資基本建設(shè)項目績效評價發(fā)展的現(xiàn)狀,構(gòu)建了政府投資基本建設(shè)項目績效評價指標體系。 首先,根據(jù)政府投資基本建設(shè)項目的特點,在《預(yù)算績效評價共性指標體系框架》(財預(yù)[2013]53號)基礎(chǔ)上,采用文獻研究法、問卷調(diào)查法等進行三級指標的補充和四級、五級指標的開發(fā),建立起政府投資基本建設(shè)項目績效評價初始指標體系。并通過問卷調(diào)查和聚類分析等主客觀相結(jié)合的方法實現(xiàn)指標的篩選,從而獲得理論與實際相吻合的、可行的政府投資基本建設(shè)項目績效評價指標體系。 其次,針對現(xiàn)有績效評價指標體系中難以準確描述的、無法定量化進行評價的定性指標,分析這些定性指標在建設(shè)項目實施過程中可能出現(xiàn)的結(jié)果,按照定量化指標的替代原則,用定量化的績效評價指標進行替代;無法實現(xiàn)定量化替代的指標根據(jù)該類績效評價指標的特性,按照“一票否定”或者“降檔評級”式指標處理,最終實現(xiàn)績效評價指標的可比較、可綜合,使相關(guān)部門可以實現(xiàn)政府投資基本建設(shè)項目績效的自評。 最后,,為準確有效實現(xiàn)政府投資基本建設(shè)項目績效評價指標的考評,并保證績效評價指標體系的可用性,針對政府投資項目績效評價體系龐大,指標數(shù)量眾多的特點,通過對現(xiàn)行的一些方法比較分析后,選擇基于遞階層次的序關(guān)系分析法進行了權(quán)重計算。權(quán)重的計算結(jié)果實現(xiàn)了在績效評價中更加關(guān)注項目效果的目的。 通過研究,本文最終構(gòu)建了一個比較完整的、分層次性的政府投資基本建設(shè)項目績效評價指標體系,這對于推動政府投資基本建設(shè)項目績效評價工作,提高財政資金使用效益具有重要的意義。
[Abstract]:With the scale of government investment in capital construction projects increasing year by year, the performance evaluation of government investment capital construction projects has been paid close attention to by the society and the public day by day. The current government investment capital construction project lacks a set of systematic performance evaluation index system based on strict data analysis. In view of this problem, the paper draws lessons from the design document of infrastructure construction project. On the basis of performance evaluation report and related literature, combined with the current situation of performance evaluation and development of government investment capital construction project in China, this paper constructs the performance evaluation index system of government investment capital construction project. According to the characteristics of the capital construction projects invested by the government, on the basis of the Framework of Common Index system of Budget performance Evaluation ([2013] 53), this paper adopts the literature research method, questionnaire method and so on, to supplement and develop the third grade index, the fourth grade index and the fifth grade index. Establish the government investment capital construction project performance evaluation initial index system. And through the combination of questionnaire and cluster analysis methods to achieve the selection of indicators, so as to obtain a theoretical and practical, feasible government investment capital construction project performance evaluation index system. Secondly, In view of the qualitative indicators which are difficult to describe accurately and can not be evaluated quantitatively in the existing performance evaluation index system, the possible results of these qualitative indicators in the implementation process of construction projects are analyzed, and according to the substitution principle of quantitative indicators, The quantitative performance evaluation index is used to replace it, and the index that can not achieve the quantitative substitution is treated according to the "one vote negative" or "downgrade rating" index according to the characteristics of this kind of performance evaluation index. Finally, the performance evaluation index can be compared and synthesized, so that the relevant departments can realize the self-evaluation of the performance of the government investment capital construction project. Finally, in order to accurately and effectively realize the evaluation of the performance evaluation index of the government investment capital construction project, And to ensure the usability of performance evaluation index system, in view of the huge performance evaluation system of government investment projects and the large number of indicators, through the comparison and analysis of some existing methods, The order relation analysis method based on hierarchical order is selected to calculate the weight. The result of weight calculation realizes the purpose of paying more attention to the project effect in the performance evaluation. Through the research, this paper finally constructs a relatively complete and hierarchical performance evaluation index system of the government investment capital construction project. It is of great significance to promote the performance evaluation of government investment in capital construction projects and to improve the efficiency of the use of financial funds.
【學位授予單位】:天津理工大學
【學位級別】:碩士
【學位授予年份】:2014
【分類號】:F283
【參考文獻】
相關(guān)期刊論文 前10條
1 王立國;;政府投資項目科學決策問題研究[J];財經(jīng)問題研究;2008年12期
2 郭亞軍,何延芳;我國1994-2001年財政支出狀況的綜合評價[J];財經(jīng)研究;2003年09期
3 叢樹海,周煒,于寧;公共支出績效評價指標體系的構(gòu)建[J];財貿(mào)經(jīng)濟;2005年03期
4 馮麗霞,陳義;完善工程項目績效評價指標體系的思考[J];長沙理工大學學報(社會科學版);2005年01期
5 蘇頌平;陳秀毅;;醫(yī)院建設(shè)項目績效評價指標體系設(shè)計研究[J];當代經(jīng)濟;2012年05期
6 李永友;解析與構(gòu)建公共支出績效評價指標體系[J];當代財經(jīng);2005年01期
7 章磊;張艷飛;李貴寧;;財政支出項目績效評價指標體系設(shè)計框架及其應(yīng)用研究[J];當代財經(jīng);2008年08期
8 羅斌元;馬玉玲;;財政支出基本建設(shè)項目績效評價通用指標體系的構(gòu)建[J];地方財政研究;2006年09期
9 劉敦楠;陳雪青;何光宇;周雙喜;;電力市場評價指標體系的原理和構(gòu)建方法[J];電力系統(tǒng)自動化;2005年23期
10 邵強,李友俊,田慶旺;綜合評價指標體系構(gòu)建方法[J];大慶石油學院學報;2004年03期
相關(guān)博士學位論文 前1條
1 高喜珍;公共項目績效評價體系及績效實現(xiàn)機制研究[D];天津大學;2009年
本文編號:2004362
本文鏈接:http://sikaile.net/jingjilunwen/jingjiguanlilunwen/2004362.html