分类号F812.3密级公开
收藏编号学号190727044
学校代码10386编号
(专题研究)
国有资本经营预算项目绩效评价的研究
——基于成本效益的视角
研究方向：财务管理
研究生姓名：高智毅
指导教师、职称：刘微芳副教授
协助导师、职称：
所在学院：经济与管理学院
答辩委员会主席：
二〇二二年六月
国有资本经营预算项目绩效评价的研究——基于成本
效益的视角
摘要
党在十九大报告上提出“全面实施预算绩效管理”的概念，F 省要求在省级
层面于2020年底大体建设出全方位、全过程、全覆盖（“三全”）的预算绩效管
理体系，并于2020年开始试点开展国有资本经营预算项目的绩效评价工作。开
展国有资本经营预算项目的绩效评价对于完善政府预算体系、促进国有资本的保
值增值意义重大。将成本效益的概念引入国有资本经营预算项目绩效评价中，既
有利于促进国有基本经营预算项目目标的实现，提高项目综合效益，同时能有效
降低舞弊行为发生的几率。但由于国有资本经营预算绩效评价工作才刚刚处于启
动推进阶段，相关研究开展时间较短，鲜有文章基于成本效益的视角对其展开研
究。正是基于这一背景，本文致力于从成本效益的视角进行国有资本经营预算项
目绩效评价的研究，力求能为国有资本经营预算绩效评估工作的推进提供理论依
据和方法指导。
本文以国有资本经营预算绩效评价为中心，从成本效益的视角切入，研究其
在国有资本经营预算项目绩效评价这一新领域中的运用。为此，本文对国有资本
经营预算项目绩效评价的相关概念、重要文献、理论基础等进行了系统的梳理。
而后，针对国有资本经营预算项目绩效评价的特殊性，探讨了将成本效益的概念
融入其中的必要性，及其成本效益概念如何在国有资本经营预算的事前评价、事
中和事后评价中有效运用。在此基础上，论文着重对国有资本经营预算绩效评价
中的核心环节——评价指标体系的构建进行了重点讨论，将成本效益的概念引入
绩效评价指标体系的设计中，构建了基于成本效益视角的国有资本经营预算项目
的绩效评价指标体系，使指标体系更加科学合理，并运用层次分析法确定了指标
体系的权重。之后，论文将本文构建的绩效评价指标体系运用于具体的评价案例
中，并与企业原有的自评绩效评价指标体系进行对比，凸显出在绩效评价指标体
系中引入成本效益视角后评价结果将更加科学合理。同时还运用成本效益法对案
例项目进行进一步分析。案例分析的结果显示将成本效益引入国有资本经营预算
绩效评价具有重要意义。论文最后讨论了从成本效益视角开展国有资本经营预算
项目绩效评价面临的问题并提出了对策。本研究不仅拓宽了成本-效益理念的运
用范围，同时能为有效地开展国有资本经营预算项目绩效评价提供积极的借鉴。
关键词：成本；效益；国有资本经营预算；绩效评价指标体系
I
Research on Performance Evaluation of
State-owned Capital Operation Budget
Project——By the Perspective of Cost Benefit
Abstract
In the report of the 19th National Congress of the Communist Party of China,the
party put forward the concept of "comprehensive implementation of budget
performance management".Province F requires that an all-round,whole-process,and
full-coverage ("three full")budget performance management system should be
established at the provincial level by the end of 2020.,and start to carry out the
performance evaluation of state-owned capital operating budget projects on a pilot
basis in 2020.Carrying out the performance evaluation of state-owned capital
management budget projects is of great significance for improving the government
budget system and promoting the maintenance and appreciation of state-owned capital.
Introducing the concept of cost-effectiveness into the performance evaluation of
state-owned capital operating budget projects is not only conducive to promoting the
realization of the goals of state-owned basic operating budget projects,improving the
comprehensive benefits of the project,but also effectively reducing the probability of
fraudulent behaviors.However,due to the fact that the performance evaluation of
state-owned capital management budget is just in the start-up stage,and the relevant
research has been carried out for a short time,few articles have carried out research
on it from the perspective of cost-effectiveness.Based on this background,this thesis
is devoted to the research on the performance evaluation of state-owned capital
operation budget items from the perspective of cost-effectiveness,and strives to
provide theoretical basis and method guidance for the advancement of state-owned
capital operation budget performance evaluation work.
This thesis focuses on the performance evaluation of state-owned capital
operation budget,from the perspective of cost-effectiveness,and studies its
application in the new field of state-owned capital operation budget project
performance evaluation.To this end,this thesis systematically sorts out the relevant
concepts,important literature,and theoretical basis of performance evaluation of
state-owned capital management budget projects.Then,in view of the particularity of
the performance evaluation of state-owned capital operation budget items,it discusses
II
the necessity of incorporating the concept of cost-benefit,and how the concept of
cost-benefit can be effectively used in the pre-evaluation,in-process and
post-evaluation of state-owned capital operation budget .On this basis,the thesis
focuses on the construction of the evaluation index system,the core link in the
performance evaluation of state-owned capital operation budget,and introduces the
concept of cost-effectiveness into the construction of the performance evaluation
index system.The performance evaluation system of state-owned capital operation
budget items makes the index system more scientific and reasonable,and uses the
analytic hierarchy process to determine the weight of the index system.After that,the
thesis applies the performance evaluation index system constructed in this thesis to
specific evaluation cases,and compares it with the original self-evaluation
performance evaluation index system of the enterprise,which highlights that the
evaluation results will be changed after the cost-benefit perspective is introduced into
the performance evaluation index system.more scientific and reasonable.At the same
time,the case project is further analyzed using the cost-benefit method.The results of
the case study show that it is of great significance to introduce cost-effectiveness into
the performance evaluation of state-owned capital operating budget.At the end of the
thesis,the problems faced by the performance evaluation of state-owned capital
management budget projects from the perspective of cost-effectiveness are discussed
and the countermeasures are put forward.This study not only broadens the application
scope of the cost-benefit concept,but also provides a positive reference for the
effective performance evaluation of state-owned capital operating budget projects.
Key words:cost;benefit;state-owned capital operating budget;
performance evaluation index system
III
目录
第一章绪论...............................................................................................1
1.1研究背景和意义...............................................................................1
1.1.1研究背景.....................................................................................1
1.1.2研究意义.....................................................................................1
1.2研究内容与研究路径.......................................................................2
1.2.1研究目标.....................................................................................2
1.2.2研究内容和研究路径.................................................................2
1.3研究方法...........................................................................................5
1.4可能的创新点...................................................................................5
第二章文献综述、相关概念及其理论分析..........................................7
2.1相关概念界定...................................................................................7
2.1.1国有资本经营预算.....................................................................7
2.1.2国有资本经营预算绩效管理及评价.........................................8
2.1.3成本-效益分析...........................................................................9
2.2国内外研究综述.............................................................................10
2.2.1预算绩效评价的相关研究.......................................................10
2.2.2国有资本经营预算研究...........................................................11
2.2.3国有资本经营预算绩效评价的相关研究..............................12
2.2.4成本-效益法的相关研究.........................................................14
2.2.5文献评述...................................................................................15
2.3理论基础.........................................................................................15
2.3.1委托代理理论...........................................................................15
2.3.2预算管理理论...........................................................................16
2.3.3利益相关者理论.......................................................................16
2.4国有资本经营预算项目绩效评价现存的问题............................17
2.4.1国有资本经营预算项目绩效评价主体不明确......................17
2.4.2国有资本经营预算项目绩效评价指标体系不完善..............17
2.4.3国有资本经营预算绩效评价的特殊性指标不突出..............17
第三章成本效益概念在国有资本经营预算项目绩效评价中的运用18
3.1基于成本效益视角开展国有资本经营预算项目绩效评价的必要
性..........................................................................................................18
3.2成本效益概念在国有资本经营预算绩效评价中的运用............19
3.2.1成本效益概念在国有资本经营预算项目事前评价中的运用
...........................................................................................................19