D省工業(yè)園區(qū)專項資金績效評價體系的優(yōu)化
本文關鍵詞:D省工業(yè)園區(qū)專項資金績效評價體系的優(yōu)化 出處:《華南理工大學》2013年碩士論文 論文類型:學位論文
更多相關文章: 工業(yè)園區(qū) 專項資金 績效評價 組織管理流程 指標體系
【摘要】:隨著社會主義市場經濟體系的確立及公共財政框架的初步形成,我國財政支出管理已把重心轉移到了加強財政支出管理和提高財政支出效益的新階段;專項資金是我國財政支出的重要組成部分,開展專項資金績效評價體系的研究不僅是公共財政管理的重要組成部分,而且也是促進財政支出效率提高的內在要求,有著較強的實用價值和參考意義。專項資金作為一項指定性較強、有專門用途的資金,這一特點就決定了對于每類專項資金在對它進行績效評價時,必須結合該專項資金的目標、特征和用途,有針對性的制定績效評價體系,以達到監(jiān)督和提高專項資金使用效率的作用。 為了優(yōu)化調整產業(yè)結構,發(fā)展集約、特色和多元工業(yè)經濟,D省設立了工業(yè)園區(qū)專項資金,該筆專項資金主要用于標準廠房和基礎設施的建設,使有限的土地資源發(fā)揮最大的集約效應;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、信息、人才、管理、環(huán)境等要素集合優(yōu)勢,擴大就業(yè)規(guī)模等。 本文以D省工業(yè)園區(qū)專項資金績效評價項目的實例作為依據,通過了解D省工業(yè)園區(qū)專項資金績效評價體系的運行過程,接著從績效評價的組織管理流程和指標體系分析它存在的問題并剖析了問題產生的成因。通過查閱文獻、實地調查等方法,結合D省的實際情況,針對發(fā)現的問題對D省工業(yè)園區(qū)專項資金的績效評價體系進行優(yōu)化,使D省建立和完善工業(yè)園區(qū)專項資金的績效評價體系,,同時也可以提高資金的使用效率。最后,運用層次分析法對優(yōu)化的績效評價指標體系進行權重的賦予得到一個新的績效評價指標體系,并對項目進行評價,得到新的評價結果,再以之舊的評價結果進行比較分析,得到結論。
[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.
【學位授予單位】:華南理工大學
【學位級別】:碩士
【學位授予年份】:2013
【分類號】:F810.6;F427
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