地方政府融资平台绩效评价研究

发布时间：2018-10-13 19:38

【摘要】：我国在20世纪80年代开始出现地方政府融资平台,2008年面对国际金融危机国家出台刺激经济计划,地方政府融资平台引起了人们的高度关注。为了对现阶段地方政府融资平台绩效现实情况展开评价,文章尝试组建了一套现实可行的地方政府融资平台绩效评价体系,通过建立政府融资平台绩效评价体系为政府融资平台部门的发展提供科学建议。文章通过对国内外政府融资平台和国内外绩效评价的现实情况进行研究,经过研究当前我国地方政府融资平台发展面临的问题,结合“4E”原则理论提出了地方政府融资平台的发展目标,构建以地方政府融资平台发展目标为战略导向的地方政府融资平台绩效评价体系,最后确定从投入、过程、产出、影响四个方面对地方政府融资平台绩效开展考核评估,在确保实现政府融资平台创建、投入、融资、偿还为整体的最终目标基础上,建立15个定性、定量重要绩效指标和44个与之相关的一级指标,从时间和空间上全面覆盖了政府融资平台部门项目投资、融资、运用、偿还的每个工作节点和时间节点。经过开展调查问卷和邀请融资平台机构学者的方式开展交流,选取长沙市作为分析案例,参考了长沙市政府融资平台发展的具体现状,组建长沙市政府融资平台绩效评价体系。文章采用层次分析法对每个重要绩效指标以及相关的一级指标进行权重分析,从而对地方政府融资平台绩效进行综合评价,组建适合我国国情的地方政府融资平台绩效评价体系。地方政府融资平台绩效评价体系的建立有利于创建科学、规范的政府融资平台治理工作体系,健全政府融资平台工作运作机制；有利于政府全天候动态的了解政府资源分配状况,规范政府融资和债务治理工作,避免政府债务风险；有利于扩大政府融资平台机构发展规模,推动地方政府融资平台机构的进步。
[Abstract]:In the 1980s, local government financing platform began to appear in our country. In 2008, in the face of the international financial crisis, the local government financing platform has attracted people's attention. In order to evaluate the actual performance of local government financing platform, this paper tries to set up a set of realistic and feasible performance evaluation system of local government financing platform. Through the establishment of government financing platform performance evaluation system for the development of government financing platform sector to provide scientific advice. Through the research of domestic and foreign government financing platform and the actual situation of domestic and foreign performance evaluation, this paper studies the problems facing the development of local government financing platform in our country. Combined with the "4e" principle theory, this paper puts forward the development goal of the local government financing platform, constructs the performance evaluation system of the local government financing platform based on the development goal of the local government financing platform, and finally determines the input, process and output of the local government financing platform. On the basis of ensuring the establishment, investment, financing and repayment of the local government financing platform as a whole, the paper establishes 15 qualitative analysis methods to evaluate the performance of the local government financing platform in the following four aspects: the evaluation and evaluation of the performance of the local government financing platform. Quantitative key performance indicators and 44 related first-level indicators cover each work node and time node of government financing platform sector project investment, financing, application and repayment in time and space. Based on the questionnaire and the way of inviting scholars of financing platform, Changsha City is selected as an analysis case, and the performance evaluation system of Changsha government financing platform is set up with reference to the current situation of the development of Changsha government financing platform. In this paper, the analytic hierarchy process is used to analyze the weight of each important performance index and related first-level index, so as to evaluate the performance of local government financing platform. Set up the local government financing platform performance evaluation system suitable for China's national conditions. The establishment of the performance evaluation system of the local government financing platform is conducive to the establishment of a scientific and standardized governance system of the government financing platform and the improvement of the operating mechanism of the government financing platform; It is beneficial for the government to dynamically understand the distribution of government resources, standardize the work of government financing and debt management, avoid government debt risk, and expand the scale of development of government financing platform institutions. Promote the progress of local government financing platform institutions.
【学位授予单位】：湖南农业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.5

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