随着计算机技术、网络技术等信息技术的迅猛发展，信息化成为当今社会发展的主 题。近年来，政府信息化与电子政务建设快速发展，在增强政府行政能力、改善公共服 务方面作用越来越重要。在部门预算管理中，已经形成了“先评审、后进部门预算”的 评审机制，评审结论成为项目预算安排的主要依据。由于信息化项目的信息特性和知识 特性等独特性，决定了信息化项目预算评审的复杂性，其要素计量和计价方法有别于传 统的建设工程造价。如何使该类项目的造价更科学、预算更合理、权责更分明，成为评 审人员研究、探索的方向。 本文以T市财政投资信息化项目预算评审为研究对象，介绍了T市财政投资评审中 心基本情况和信息化项目预算评审业务开展情况，从评审流程、评审内容和评审方法等 方面分析该投资评审中心信息化项目预算评审现状，梳理目前信息化项目预算评审存在 的问题，通过文献调研、实地调查、案例分析等方法对评审流程和评审方法提出优化方 案。对于评审流程，则是结合实际工作情况，按照各个节点的工作内容与步骤，坚持问 题导向、精简效能的原则进行优化。对于评审方法，则按评审内容分别对建筑安装工程、 硬件设备和软件购置研发费这三个部分进行优化；建筑安装工程部分，运用相关计量公 式，对UPS供电系统和综合布线评审进行优化；硬件设备部分，通过规范建设方案提 报内容和规范评审过程优化评审方法；软件购置研发费部分，通过对取样统计分析、 Delphi评估技术、功能点评估法进行分析比较，得出功能点评估法更加科学合理、透明。 其后，选取一个信息化项目为典型案例，将项目实施过程进行优化前后对比分析。最后 从完善内部质量控制制度、建立双向沟通反馈机制、加强风险防控体系建设、加强廉政 道德建设、树立服务财政大局意识、实施员工专业技能培训、升级评审信息化平台等方 面为财政投资信息化项目预算评审提供保障措施。 关键词：财政投资；信息化项目；预算评审；评审流程；评审方法 研究类型：专题研究 Subject:TheResearchonBudgetEvaluationofFinancialInvestment InformatizationProjectinTCity Specialty:MasterofBusinessAdministration Name:ZhouXiaoling(Signature) Instructor:ShiYufang(Signature) ABSTRACT Withtherapiddevelopmentofcomputertechnology,networktechnologyandother informationtechnology,informationtechnologyhasbecomethethemeofsocialdevelopment. Inrecentyears,withtherapiddevelopmentofgovernmentinformatizationande-government construction,itisplayinganincreasinglyimportantroleinenhancingtheadministrative capacityofthegovernmentandimprovingpublicservices.Inthedepartmentbudget management,theevaluationmechanismof"firstreview,thenadvanceDepartmentbudget" hasbeenformed,andtheevaluationconclusionhasbecomethemainbasisofprojectbudget arrangement.Becauseoftheuniquenessofinformationandknowledgecharacteristicsof informationizationproject,thecomplexityofbudgetevaluationofinformationizationproject isdecided,anditsfactormeasurementandpricingmethodisdifferentfromthetraditional constructionprojectcost.Howtomakethecostofthiskindofprojectmorescientific,more reasonablebudget,moreclearlydefinedresponsibilitiesandpowershasbecomethedirection ofresearchandexplorationforthereviewers. Inthispaper,TCityfinancialinvestmentinformationprojectbudgetreviewasthe researchobject,introducedthebasicsituationofTCityFinancialInvestmentReviewCenter andinformationprojectbudgetreviewbusinessdevelopment,fromthereviewprocess, reviewcontentandreviewmethodstoanalyzetheinvestmentreviewcenterinformation projectbudgetreviewstatus,sortoutthecurrentsituation.Theexistingproblemsinthe budgetreviewofinformationizationprojectsareanalyzedandoptimizedthroughliterature research,fieldinvestigationandcaseanalysis.Fortheevaluationprocess,itisoptimized accordingtotheactualworksituation,accordingtotheworkcontentandstepsofeachnode, adheretotheprincipleofproblem-oriented,streamlinedefficiency.Fortheevaluationmethod, theconstructioninstallationproject,hardwareequipmentandsoftwareacquisitionand developmentcostsareoptimizedaccordingtothecontentoftheevaluation;forthe constructionandinstallationproject,theUPSpowersupplysystemandintegratedwiring evaluationareoptimizedbyusingrelevantmeasurementformulas;forthehardware equipment,theconstructionplanissubmittedthroughstandardization.Themethodof optimizingandevaluatingtheevaluationprocessisstandardized,andtheIFPUGfunction pointevaluationmethodisintroducedtodeterminethesoftwarepricescientificallyand rationally.Then,atypicalcaseofinformationprojectisselected,andtheprocessofproject implementationiscomparedbeforeandafteroptimization.Finally,itprovidessafeguardsfor budgetreviewoffinancialinvestmentinformationizationprojectsintermsofperfecting internalqualitycontrolsystem,establishingtwo-waycommunicationandfeedback mechanism,strengtheningriskpreventionandcontrolsystemconstruction,strengtheningthe constructionofhonestandcleangovernmentmorality,establishingtheconsciousnessof servingtheoverallfinancialsituation,implementingstaffprofessionalskillstraining, upgradingtheevaluationinformationplatform,etc. Keywords:Governmentinvestment;Informationproject;Budgetreview;Reviewprocess； Evaluationmethod Thesis：ProjectResearch 目录 I 目录 1绪论.........................................................................................................................................1 1.1选题背景及研究意义.......................................................................................................1 1.1.1选题背景....................................................................................................................1 1.1.2研究意义....................................................................................................................2 1.2国内外研究现状..............................................................................................................2 1.2.1国外研究现状...........................................................................................................2 1.2.2国内研究现状...........................................................................................................6 1.2.3国内外研究现状评述...............................................................................................8 1.3研究方案及研究路径......................................................................................................9 1.3.1研究方法...................................................................................................................9 1.3.2研究内容...................................................................................................................9 1.3.3研究路径.................................................................................................................10 2财政投资信息化项目预算评审理论综述...........................................................................11 2.1财政投资信息化项目预算评审概述.............................................................................11 2.1.1财政投资评审的概念及特点..................................................................................11 2.1.2财政投资信息化项目预算评审的概念及特点......................................................12 2.2财政投资信息化项目预算评审相关理论.....................................................................13 2.2.1财政投资信息化项目预算评审的定价原理..........................................................13 2.2.2财政投资信息化项目预算评审的计量方法.........................................................16 3T市财政投资信息化项目预算评审现状及存在问题分析................................................18 3.1T市财政投资评审中心及业务简介.............................................................................18 3.1.1T市财政投资评审中心简介..................................................................................18 3.1.2T市财政投资信息化项目预算评审业务开展情况..............................................19 3.2T市财政投资信息化项目预算评审现状.....................................................................19 3.2.1T市财政投资信息化项目预算评审流程..............................................................19 3.2.2T市财政投资信息化项目预算评审内容及方法..................................................21 3.3T市财政投资信息化项目预算评审存在的主要问题.................................................23 3.3.1T市财政投资信息化项目预算评审流程存在的问题..........................................23 3.3.2T市财政投资