全过程视角下政府投资基本建设项目绩效评价取证问题研究

发布时间：2018-05-13 23:38

本文选题：政府投资基本建设项目 + 绩效评价　；参考：《天津理工大学》2017年硕士论文

【摘要】：目前,我国财政预算管理开始由加强支出规范性向重视支出有效性转变,政府投资项目的绩效评价正是为适应当前的财政形式及预算管理要求而引入的有效管理手段。但是从当前的绩效评价实践来看,仍存在两大问题:(1)绩效评价取证具有后补性和可验证性不强的特征。原因是现行绩效评价证据是在项目建成后收集的,绩效评价取证严重滞后,缺乏对绩效评价证据的即时控制,导致绩效评价证据质量难以保证;同时增加了取证的困难,证据的完整性、准确性、客观性与可评价性不足。(2)从目前的绩效评价工作实际情况可以看出,绩效评价取证过度依赖于被评价人,评价缺乏独立性,进而导致绩效评价结果失去客观性、可信性的问题。因此,绩效评价取证问题是目前政府投资基本建设项目绩效评价实践中亟需解决的一个关键问题。基于政府投资项目绩效评价取证的上述问题,本文运用文献分析、层次分析、专家访谈、头脑风暴法、循证分析及灰色关联度等方法研究了如下几方面的内容:首先,构建政府投资基本建设项目阶段性绩效自评价证据清单。首先本文通过文献及法律文件分析的方式,选择绩效自评证据;其次利用层次分析法制定筛选原则,对初始绩效自评证据进行筛选;然后采用专家访谈及头脑风暴的方法对筛选的绩效自评证据进行补充和完善,构建最终自评证据清单;最后通过循证分析法,分析自评证据清单的可验证问题。其次,确立自评证据清单与第三方绩效评价的关系。本文首先分析了第三方绩效评价共性指标与自评证据清单的关联机制;其次通过统计分析法,以IPPCE研究所自2002年-2015年以开展绩效评价工作的17类共计69个在案项目为数据来源,对自评证据清单与第三方绩效评价指标使用情况进行了统计;最后运用灰色关联度法对二者的关联性进行了验证分析。再次,确立第三方绩效评价证据来源及收集途径。本文在已有共性指标(经过两次筛选一次优化的政府投资基本建设项目绩效评价指标体系及最终确立的自评证据清单)的基础上,研究并确定第三方绩效评价证据的来源及途径;然后对每个指标所匹配的绩效评价证据进行独立性分析;最后对那些不可独立取得的绩效评价证据提出合理的建议。
[Abstract]:At present, the financial budget management in our country has begun to change from strengthening the standard of expenditure to paying attention to the effectiveness of expenditure. The performance evaluation of government investment projects is just an effective management means to adapt to the current financial forms and budget management requirements. However, from the current performance evaluation practice, there are still two major problems: 1) the evidence of performance evaluation has the characteristics of post-complement and lack of verifiability. The reason is that the current performance evaluation evidence is collected after the completion of the project, the performance evaluation evidence is seriously lagging behind, the lack of immediate control of performance evaluation evidence, resulting in the quality of performance evaluation evidence is difficult to ensure; at the same time, it is difficult to obtain evidence. The completeness, accuracy, objectivity and evaluability of evidence are not enough. (2) from the actual situation of performance evaluation, we can see that the evidence of performance evaluation is too dependent on the person being evaluated, and the evaluation lacks independence. Therefore, the results of performance evaluation lose objectivity and credibility. Therefore, the evidence of performance evaluation is a key problem in the practice of performance evaluation of government investment capital construction projects. Based on the above problems in the performance evaluation of government investment projects, this paper uses the methods of literature analysis, hierarchical analysis, expert interview, brainstorming, evidence-based analysis and grey correlation degree to study the following aspects: first, Build the government investment capital construction project stage performance self-evaluation evidence list. First of all, this paper selects self-evaluation evidence through the analysis of documents and legal documents, and then uses AHP to formulate the screening principle to screen the initial self-evaluation evidence. Then we use the methods of expert interview and brainstorming to supplement and perfect the selected self-evaluation evidence, and construct the final self-assessment evidence list. Finally, through evidence-based analysis, we analyze the verifiable problem of self-assessment evidence list. Secondly, the relationship between self-assessment evidence list and third party performance evaluation is established. This paper first analyzes the correlation mechanism between the common indicators of third-party performance evaluation and the self-assessment evidence list, and then through statistical analysis, takes the IPPCE Institute from 2002 to 2015 to carry out the performance evaluation of a total of 69 projects as the data source. This paper makes statistics on the use of self-evaluated evidence list and third party performance evaluation index, and finally verifies and analyzes their relevance by using grey correlation degree method. Third, establish the third party performance evaluation evidence source and collection approach. On the basis of the existing common indicators (the performance evaluation index system of government investment capital construction project and the self-assessment evidence list established after two times screening and optimization), This paper studies and determines the sources and approaches of third-party performance evaluation evidence; then analyzes the independence of performance evaluation evidence matched by each index; finally puts forward reasonable suggestions to those performance evaluation evidence that can not be independently obtained.
【学位授予单位】：天津理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F282

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