政府投资项目绩效评价指标体系及评价方法研究

发布时间：2018-08-01 08:52

【摘要】：随着社会经济的不断发展,政府为了适应国内外经济的需求,采取积极的财政政策,政府投资项目不断增加。虽然政府投资项目的迅速增长,对社会经济的增长起到了很大的拉动作用,但是,在项目的实施和管理中也出现了许多诸如投资效果不理想、重复建设严重等一系列的问题。因此,政府投资项目绩效评价作为对政府投资项目管理和改进的一种重要方法和手段,越来越受到社会公众和有关专家的关注。文章以政府投资项目绩效评价为中心,以当前项目绩效评价现状为着手点,首先,重点介绍了政府投资项目绩效评价的相关理论知识,引出了本文的主要研究内容和研究思路,同时,对常用的绩效评价方法(包括层次分析法、成功度评价法、熵权法)进行了比较,选出熵权法作为本文绩效评价的方法。然后,以项目的整个寿命周期为出发点,从包括项目的决策、项目的管理控制、项目实施成效、项目可持续发展以及项目的效益在内的五个方面入手,分别展开了较为详细的指标设计,构建了由5个一级指标,11个二级指标,33个三级指标构成的政府投资项目绩效评价指标体系。最后,对上述理论研究进行了实证分析,本文选用河北省A大学附属中学新建教学楼项目作为对象,从项目的基本情况入手,分析了该项目设定的绩效指标和各指标的完成情况,运用熵权法具体分析了项目的绩效实施情况,并对项目绩效评价中发现的一些问题进行了分析,提出了一些改进建议。对政府投资项目绩效评价研究,有助于政府相关管理人员做出精准的投资决策、提高政府资金的使用率、提高政府投资项目的经济、社会和环境等方面的综合效益,为以后政府投资项目绩效评价工作提供依据。
[Abstract]:With the development of social economy, the government adopts positive fiscal policy in order to meet the needs of domestic and foreign economy, and the government investment projects are increasing. Although the rapid growth of government investment projects has played a very important role in the growth of social economy, a series of problems have appeared in the implementation and management of the projects, such as the unsatisfactory investment effect and the serious repeated construction and so on. Therefore, as an important method and means for the management and improvement of government investment projects, the performance evaluation of government investment projects has been paid more and more attention by the public and relevant experts. This article takes the government investment project performance evaluation as the center and the current project performance evaluation status as the starting point. First of all, it introduces the relevant theoretical knowledge of the government investment project performance evaluation, and leads to the main research contents and research ideas of this paper. At the same time, the common performance evaluation methods (including Analytic hierarchy process, degree of success evaluation, entropy weight method) are compared, and entropy weight method is selected as the method of performance evaluation in this paper. Then, taking the whole life cycle of the project as the starting point, starting from five aspects, including the project decision-making, the project management control, the project implementation effect, the project sustainable development and the project benefit. The detailed index design is carried out, and a performance evaluation index system of government investment projects is constructed, which is composed of 5 primary indexes, 11 secondary indicators and 33 third-level indicators. Finally, the above theoretical research is empirically analyzed. This paper selects the new teaching building project of the secondary school affiliated to Hebei A University as the object, starting with the basic situation of the project. This paper analyzes the performance indicators set by the project and the completion of each index, analyzes the performance implementation of the project by using entropy weight method, analyzes some problems found in the evaluation of project performance, and puts forward some suggestions for improvement. The research on the performance evaluation of government investment projects is helpful for the relevant government managers to make accurate investment decisions, improve the utilization rate of government funds, and improve the comprehensive economic, social and environmental benefits of government investment projects. For the future government investment project performance evaluation work provides the basis.
【学位授予单位】：石家庄铁道大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F283

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