地方政府投融资绩效评价研究

发布时间：2018-11-08 19:26

【摘要】：地方政府的投融资平台作为最活跃、最值得关注的融资主体,引起国内各界人士的广泛关注。国务院于2010年6月份颁发了国发[2010]19号文件“国务院关于加强地方政府融资平台公司管理有关问题的通知”,为了进一步落实国发[2010]19号文件精神,降低政府投融资机构债务风险,本文基于地方政府及政府行政主管部门的视角,对地方政府投融资机构绩效评价进行研究。本文从国内外政府投融资以及国内外绩效评价两个方面的研究现状出发,发现我国地方政府投融资平台目前面临的困境,并指出地方政府投融资机构发展的出路,建立地方政府投融资绩效评价研究体系,结合委托代理理论、目标管理理论、利益相关者理论、平衡计分卡理论等,提出以地方政府投融资战略为目标,构建以地方政府投融资目标为战略导向的地方政府投融资机构平衡计分卡,对平衡计分卡四个视角进行了相应的调整,最后确定了从完成政府使命、财务方面、内部制度建设和工作流程、学习与成长四个视角对地方政府投融资绩效进行评价,从体现完成政府投融资建设、投资、融资、偿还一体化的总目标出发,提出15个既有定量又有定性的关键绩效指标和44个相对应的一级指标,从空间和时间上覆盖了政府投融资机构项目投资、融资、使用、偿还的各个相关部门及个人的各个时间节点和工作节点。通过发放调查问卷以及对投融资机构的专家进行访谈,利用层次分析法对各个关键绩效指标以及对应的一级指标进行权重分析,最后运用模糊综合评价法对地方政府投融资绩效进行综合评价,建立适应我国国情的地方政府投融资绩效评价体系。以沈阳市政府为例,结合沈阳市政府的实际情况,构建沈阳市地方政府投融资绩效评价体系。该评价体系设立对于建立科学、规范的政府投融资管理工作体系,完善政府投融资工作运行机制具有重要现实意义；有助于政府实时、动态的掌握政府资源配置情况,规范政府融资与债务管理工作,防范政府债务风险；有助于做大做强政府投融资机构,促进地方政府投融资机构的发展。通过建立政府投融资管理绩效评价体系为政府考核投融资机构经营业绩提供重要依据。
[Abstract]:The investment and financing platform of local government as the most active and most worthy of attention has attracted wide attention from people from all walks of life in China. In June 2010, the State Council issued document No. 19 of Guofa [2010] "the State Council Circular on strengthening the Management of Local Government financing platform companies." in order to further implement the spirit of document No. 19 of Guofa [2010], To reduce the debt risk of government investment and financing institutions, this paper studies the performance evaluation of local government investment and financing institutions from the perspective of local governments and government administrative departments. Based on the research status of domestic and foreign government investment and financing and performance evaluation at home and abroad, this paper finds out the plight of local government investment and financing platform in China, and points out the way out for the development of local government investment and financing institutions. Establishing the research system of local government investment and financing performance evaluation, combining the principal-agent theory, objective management theory, stakeholder theory, balanced scorecard theory and so on, put forward the local government investment and financing strategy as the goal. This paper constructs the balanced Scorecard of local government investment and financing institutions, which is guided by the goal of local government investment and financing, and adjusts the four perspectives of balanced Scorecard accordingly. Finally, it determines from the completion of the government mission, financial aspects, This paper evaluates the performance of local government investment and financing from the four perspectives of internal system construction and work flow, learning and growth, and starts from the overall goal of completing the integration of government investment and financing, investment, financing and repayment. The paper puts forward 15 key performance indicators with both quantitative and qualitative characteristics and 44 corresponding first-level indicators, which cover the investment, financing and use of projects of government investment and financing institutions in space and time. Each time node and work node of each relevant department and individual reimbursed. By issuing questionnaires and interviewing experts from investment and financing institutions, the paper uses AHP to analyze the weights of key performance indicators and corresponding first-level indicators. Finally, the fuzzy comprehensive evaluation method is used to evaluate the investment and financing performance of local government, and the evaluation system of local government investment and financing performance adapted to the situation of our country is established. Taking Shenyang Municipal Government as an example and combining the actual situation of Shenyang Municipal Government, a performance evaluation system of local government investment and financing in Shenyang City is constructed. The establishment of the evaluation system is of great practical significance for the establishment of a scientific and standardized government investment and financing management system and the improvement of the operating mechanism of the government investment and financing work. It is helpful for the government to grasp the allocation of government resources in real time and dynamically, standardize the work of government financing and debt management, prevent the risk of government debt, and promote the development of local government investment and financing institutions. The establishment of government investment and financing management performance evaluation system provides an important basis for the government to assess the operating performance of investment and financing institutions.
【学位授予单位】：沈阳大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F832.4

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