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政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)體系的構(gòu)建研究

發(fā)布時(shí)間:2018-06-10 19:37

  本文選題:政府投資基本建設(shè)項(xiàng)目 + 績效評(píng)價(jià) ; 參考:《天津理工大學(xué)》2014年碩士論文


【摘要】:隨著政府投資基本建設(shè)項(xiàng)目投資規(guī)模逐年加大,政府投資基本建設(shè)項(xiàng)目的績效評(píng)價(jià)工作日益受到社會(huì)和公眾的密切關(guān)注,F(xiàn)行政府投資基本建設(shè)項(xiàng)目缺乏一套建立在嚴(yán)密數(shù)據(jù)分析基礎(chǔ)上的系統(tǒng)性的績效評(píng)價(jià)指標(biāo)體系,針對(duì)這一問題,在借鑒基礎(chǔ)建設(shè)項(xiàng)目設(shè)計(jì)文件、績效評(píng)估報(bào)告以及相關(guān)文獻(xiàn)的基礎(chǔ)上,結(jié)合我國目前政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)發(fā)展的現(xiàn)狀,構(gòu)建了政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)體系。 首先,根據(jù)政府投資基本建設(shè)項(xiàng)目的特點(diǎn),在《預(yù)算績效評(píng)價(jià)共性指標(biāo)體系框架》(財(cái)預(yù)[2013]53號(hào))基礎(chǔ)上,采用文獻(xiàn)研究法、問卷調(diào)查法等進(jìn)行三級(jí)指標(biāo)的補(bǔ)充和四級(jí)、五級(jí)指標(biāo)的開發(fā),建立起政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)初始指標(biāo)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(shí)現(xiàn)指標(biāo)的篩選,從而獲得理論與實(shí)際相吻合的、可行的政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)體系。 其次,針對(duì)現(xiàn)有績效評(píng)價(jià)指標(biāo)體系中難以準(zhǔn)確描述的、無法定量化進(jìn)行評(píng)價(jià)的定性指標(biāo),分析這些定性指標(biāo)在建設(shè)項(xiàng)目實(shí)施過程中可能出現(xiàn)的結(jié)果,按照定量化指標(biāo)的替代原則,用定量化的績效評(píng)價(jià)指標(biāo)進(jìn)行替代;無法實(shí)現(xiàn)定量化替代的指標(biāo)根據(jù)該類績效評(píng)價(jià)指標(biāo)的特性,按照“一票否定”或者“降檔評(píng)級(jí)”式指標(biāo)處理,最終實(shí)現(xiàn)績效評(píng)價(jià)指標(biāo)的可比較、可綜合,使相關(guān)部門可以實(shí)現(xiàn)政府投資基本建設(shè)項(xiàng)目績效的自評(píng)。 最后,,為準(zhǔn)確有效實(shí)現(xiàn)政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)的考評(píng),并保證績效評(píng)價(jià)指標(biāo)體系的可用性,針對(duì)政府投資項(xiàng)目績效評(píng)價(jià)體系龐大,指標(biāo)數(shù)量眾多的特點(diǎn),通過對(duì)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(jìn)行了權(quán)重計(jì)算。權(quán)重的計(jì)算結(jié)果實(shí)現(xiàn)了在績效評(píng)價(jià)中更加關(guān)注項(xiàng)目效果的目的。 通過研究,本文最終構(gòu)建了一個(gè)比較完整的、分層次性的政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)指標(biāo)體系,這對(duì)于推動(dòng)政府投資基本建設(shè)項(xiàng)目績效評(píng)價(jià)工作,提高財(cái)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(xué)位授予單位】:天津理工大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2014
【分類號(hào)】:F283

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