D省工業(yè)園區(qū)專項(xiàng)資金績(jī)效評(píng)價(jià)體系的優(yōu)化
本文關(guān)鍵詞:D省工業(yè)園區(qū)專項(xiàng)資金績(jī)效評(píng)價(jià)體系的優(yōu)化 出處:《華南理工大學(xué)》2013年碩士論文 論文類型:學(xué)位論文
更多相關(guān)文章: 工業(yè)園區(qū) 專項(xiàng)資金 績(jī)效評(píng)價(jià) 組織管理流程 指標(biāo)體系
【摘要】:隨著社會(huì)主義市場(chǎng)經(jīng)濟(jì)體系的確立及公共財(cái)政框架的初步形成,我國(guó)財(cái)政支出管理已把重心轉(zhuǎn)移到了加強(qiáng)財(cái)政支出管理和提高財(cái)政支出效益的新階段;專項(xiàng)資金是我國(guó)財(cái)政支出的重要組成部分,開展專項(xiàng)資金績(jī)效評(píng)價(jià)體系的研究不僅是公共財(cái)政管理的重要組成部分,而且也是促進(jìn)財(cái)政支出效率提高的內(nèi)在要求,有著較強(qiáng)的實(shí)用價(jià)值和參考意義。專項(xiàng)資金作為一項(xiàng)指定性較強(qiáng)、有專門用途的資金,這一特點(diǎn)就決定了對(duì)于每類專項(xiàng)資金在對(duì)它進(jìn)行績(jī)效評(píng)價(jià)時(shí),必須結(jié)合該專項(xiàng)資金的目標(biāo)、特征和用途,有針對(duì)性的制定績(jī)效評(píng)價(jià)體系,以達(dá)到監(jiān)督和提高專項(xiàng)資金使用效率的作用。 為了優(yōu)化調(diào)整產(chǎn)業(yè)結(jié)構(gòu),發(fā)展集約、特色和多元工業(yè)經(jīng)濟(jì),D省設(shè)立了工業(yè)園區(qū)專項(xiàng)資金,該筆專項(xiàng)資金主要用于標(biāo)準(zhǔn)廠房和基礎(chǔ)設(shè)施的建設(shè),使有限的土地資源發(fā)揮最大的集約效應(yīng);有利于減少企業(yè)的資金占用,吸引中小及非公企業(yè)入園創(chuàng)業(yè),提高招商引資的成功率,充分發(fā)揮土地、資金、技術(shù)、信息、人才、管理、環(huán)境等要素集合優(yōu)勢(shì),擴(kuò)大就業(yè)規(guī)模等。 本文以D省工業(yè)園區(qū)專項(xiàng)資金績(jī)效評(píng)價(jià)項(xiàng)目的實(shí)例作為依據(jù),通過了解D省工業(yè)園區(qū)專項(xiàng)資金績(jī)效評(píng)價(jià)體系的運(yùn)行過程,接著從績(jī)效評(píng)價(jià)的組織管理流程和指標(biāo)體系分析它存在的問題并剖析了問題產(chǎn)生的成因。通過查閱文獻(xiàn)、實(shí)地調(diào)查等方法,結(jié)合D省的實(shí)際情況,針對(duì)發(fā)現(xiàn)的問題對(duì)D省工業(yè)園區(qū)專項(xiàng)資金的績(jī)效評(píng)價(jià)體系進(jìn)行優(yōu)化,使D省建立和完善工業(yè)園區(qū)專項(xiàng)資金的績(jī)效評(píng)價(jià)體系,,同時(shí)也可以提高資金的使用效率。最后,運(yùn)用層次分析法對(duì)優(yōu)化的績(jī)效評(píng)價(jià)指標(biāo)體系進(jìn)行權(quán)重的賦予得到一個(gè)新的績(jī)效評(píng)價(jià)指標(biāo)體系,并對(duì)項(xiàng)目進(jìn)行評(píng)價(jià),得到新的評(píng)價(jià)結(jié)果,再以之舊的評(píng)價(jià)結(jié)果進(jìn)行比較分析,得到結(jié)論。
[Abstract]:With the establishment of socialist market economy system and the initial formation of public financial framework, the focus of fiscal expenditure management in China has shifted to a new stage of strengthening fiscal expenditure management and improving the efficiency of fiscal expenditure. Special fund is an important part of financial expenditure in our country. The research of performance evaluation system of special fund is not only an important part of public finance management. And it is also the internal requirement of improving the efficiency of fiscal expenditure, which has a strong practical value and reference significance. As a designated fund, there is a special purpose of funds. This characteristic determines that when evaluating the performance of each kind of special funds, we must combine the objectives, characteristics and uses of the special funds to formulate a performance evaluation system. In order to achieve supervision and improve the efficiency of the use of special funds. In order to optimize and adjust the industrial structure and develop the intensive, characteristic and diversified industrial economy province has set up a special fund for industrial park, which is mainly used for the construction of standard factory buildings and infrastructure. Making the limited land resources exert the maximum intensive effect; It will help to reduce the capital occupation of enterprises, attract small and medium-sized enterprises and non-public enterprises into the park, improve the success rate of attracting investment, and give full play to the advantages of land, capital, technology, information, talent, management, environment and so on. Expand the scale of employment, etc. Based on the example of D province industrial park special fund performance evaluation project, this paper understands the operation process of D province industrial park special fund performance evaluation system. Then from the performance evaluation of the organizational management process and index system analysis of its problems and analyze the causes of the problem. Through literature, field investigation and other methods, combined with the actual situation of D province. In view of the problems found, the performance evaluation system of the special fund in the D province industrial park is optimized to make D province establish and perfect the performance evaluation system of the special fund of the industrial park. At the same time, it can also improve the efficiency of the use of funds. Finally, the use of AHP to optimize the performance evaluation index system to give weight to obtain a new performance evaluation index system, and evaluate the project. The new evaluation results are obtained, and the old evaluation results are compared and analyzed.
【學(xué)位授予單位】:華南理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F810.6;F427
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