摘要
近年来,财政重点专项支出绩效评价逐步推进,然而,事前评估却
刚刚起步,尤其财政重点专项事前绩效评估体系尚未构建,因此,研宂
并构建财政重点专项事前绩效评估模型并进行评估,对于提高财政资金
的使用效益与管理水平具有理论和现实意义。
首先,本文对国内外财政支出绩效评价的相关文献、实践报道进行
梳理;其次,依据委托代理、责任政府、项目管理理论与政策文件,分
析该类项目事前绩效形成机理,构建财政重点专项事前绩效评估模型,
并选取指标构建指标体系。第三,对比分析现有的绩效评价方法,结合
该类项目的特点,选择模糊网络分析法进行评价一一采用ANP方法确
定权重,模糊综合评判法进行评价。最后,以B市FL项目为例,参考
Likert量表和项目成功度评价法确定评价标准,得到如下研宄结论:
(1)该项目事前绩效评估结果为“中”,结论为“不支持”。实
证研宄结果实现了对财政重点专项进行事前绩效评估的目标。(2)财
政重点专项事前绩效评估模型将预算与战略联系起来,符合该类项目的
特点,问责维度的引入体现了民主决策;(3)采用模糊网络分析法进
行赋权和评价,既考虑了各层次内部元素依赖的复杂性,又处理了定性
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北京化工大学硕士学位论文
指标的模糊表述,定性评分与定量计算的结合提高了评价结果的可信
度;(4)论文选取现实案例进行评价,验证了事前绩效评估模型的有
效性和评价指标体系的合理性,比定性判断更加直观和全面,有助于项
目单位进行项目的改进和完善。
关键词:财政重点专项,事前绩效评估,模糊网络分析法
II
ABSTRACT
RESEARCH ON PERFORMANCE
PRE-EVALUATION OF FISCAL KEY PROJECTS
BASED ON FUZZY NETWORK ANALYSIS
ABSTRACT
In recent years, the performance evaluation of fiscal key expenditure
has been gradually advanced. However, the pre-evaluation has just started.
In particular, the performance pre-evaluation system of fiscal key projects
has not yet been built. Therefore, the research and construction of the
performance pre-evaluation model of fiscal key projects and pre-evaluation
have theoretical and practical significance in improving use efficiency and
management level of financial funds.
Firstly, the paper sorts out and summarize the relevant literature and
practice reports on the fiscal expenditure performance evaluation at home
and abroad. Secondly, the paper analyzes the performance formation
mechanism of the fiscal key projects, constructs the performance
pre-evaluation model of fiscal key projects and selects the index to build the
index system based on the principal-agent theory, the responsible
government theory, project management theory and the performance
evaluation policy documents. Thirdly, based on the characteristics of fiscal
key projects, the paper chooses the fuzzy network analysis method to
evaluate projects the ANP method is used to compute the weight and the
fuzzy comprehensive evaluation method is used to evaluate projects by
comparing and analyzing the existing performance evaluation methods.
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北京化工大学硕士学位论文
Finally, the paper takes a fiscal key project in Beijing city as the research
object, refers to the Likert scale and project success evaluation method to
determine the evaluation criteria, and draws the following conclusions:
(1) The result of performance pre-evaluation of the project in Bejing
city is the “medium”,and the conclusion is “not support”. The results of the
empirical study have achieved the goal of performance pre-evaluation of
fiscal key projects.(2) The fiscal key projects pre-performance evaluation
model links the budget and strategy to meet the characteristics of such
projects. The introduction of accountability dimensions reflects democratic
decision-making.(3) The use of fuzzy network analysis method for
weighting and evaluation, not only takes the complexity of independence
between elements at all levels into account, but also deals with the fuzzy
expression of qualitative indicators. The combination of qualitative score
and quantitative calculation improves the credibility of the evaluation results.
(4) The paper chooses the realistic case to carry on the empirical analysis,
which verifies effectiveness of the fiscal key projects performance
pre-evaluation model and rationality of the evaluation index system, which
is more intuitive and comprehensive than the qualitative judgment, and helps
to improve and perfect the project.
KEYWORDS: fiscal key projects, the performance pre-evaluation, fuzzy
network analysis method
IV
sa
目录
绪论
-
-
…
…A
l.i选题背景和意义
1
l.l.i选题背景1
1.1.2研宄意义2
1.2研宄内容与方法
3
1.2.1研宄内容3
1.2.2研宄方法5
1_3创新点5
第二章文献综述和理论基础
.7
2.1文献综述7
2.1.1国外研宄现状7
2.1.2国内研宂现状
10
2.1.3研宄述评16
2.2理论基础17
2.2.1委托代理理论
18
2.2.2新公共管理理论
18
2.2.3责任政府理论
18
2.2.4项目管理理论
19
第三章财政重点专项事前绩效评估模型的构建研究......一.......21
3.1财政重点专项的特点分析
21
3.2财政重点专项事前绩效评估模型构建原则
22
3.3基于财政重点专项事前绩效形成机理构建评估模型
22
3.3.1绩效形成机理分析
22
3.3.2构建财政重点专项资金事前绩效评估模型
25
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北京化工大学硕士学位论文
3.4财政重点专项事前绩效评估指标体系研究
27
3_4_1指标设置27
3.4.2指标检验30
第四章财政重点专项事前绩效评估方法研究
33
4.1绩效评估方法选择
33
4.1.1绩效评估方法比较研究
33
4.1.2基于财政重点专项特点的绩效评估方法选择
33
4.2模糊网络分析法的基本原理
34
4.2.1模糊综合评判法
34
4.2.2网络层次分析法
35
4.3基于模糊网络分析法的财政重点专项事前绩效评估步骤
35
4.3.1因素分类35
4.3.2建立评判集36
4.3.3建立权重集36
4.3.4—层综合评判
36
4.3.5二层综合评判
37
4.3.6基于ANP方法的指标权重确定
37
第五章财政重点专项事前绩效评估实证研究
49
5.1项目背景49
5.2事前绩效评估实证分析
50
5.2.1基于模糊网络分析法的事前绩效评估
50
5.2.2事前绩效评估结果分析
56
第六章研究结论与政策建议
…
…
65
6.1研究结论65
6.2政策建议65
6.2.1构建合理的指标体系
66
6.2.2完善专家参与机制
66
6.2.3选取适当的评价方法
66
6.2.4评价结果应用
66
VI
nm
参考文献?…■?一
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…73
賴…77
研究成果及发細学术论文.…?…………………………79
作者和导师简介。……-別
VII Contents
Contents
Chapter 1 Introduction
1
1.1 Research background and significance
1
1.1.1 Research background
1
1.1.2 Research significance
2
1.2 Research content and method
3
1.2.1 Research content
3
1.2.2 Research method
5
1.3 Innovations 5
Chapter 2 Literature review and theory foundation
7
2.1 Literature review
7
2.1.1 Foreign literature review
7
2.1.2 Domestic literature review
10
2.1.3 Literature review
16
2.2 Theoretical foundation
17
2.2.1 Principal-agent Theory
18
2.2.2 New public management theory
19
2.2.3 Responsible government theory
19
2.2.4 Project management theory
19
Chapter 3 Build fiscal key projects performance pre-evaluation model.21
3.1 Analysis of the characteristics of fiscal key projects
21
3.2 Model construction principle
22
3.3 Building performance pre-evaluation model based on performance formation
22
3.3.1 Analysis of performance formation mechanism
22
3.3.2 Building performance pre-evaluation model
25
3.4 Research on the performance pre-evaluation index system
27
3.4.1 Index setting 27
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北京化工大学硕士学位论文
3.4.2 Index test 30
Chapter 4 Method research on performance pre-evaluation of fiscal key
project

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