政府投资基本建设项目绩效概略评价体系的构建研究

发布时间：2019-06-15 14:01

【摘要】：目前,财政资金使用效率不高是我国政府部门所面临的关键问题,为提高财政资金使用效率,必然要采取的办法是实施绩效评价。我国现阶段在量化财政支出资金使用效益和政府投资基本建设项目绩效评价等方面的研究还不成熟,存在两大问题:一是,已有的绩效评价指标在政府投资基本建设项目绩效评价实践中可操作性不强,包括绩效评价指标数量过多,需要评价的范围比较广;指标的数据采集困难,完整性、可描述性与可评价性不足;评价周期长,并且需要花费大量的人力和物力。二是,政府投资基本建设项目绩效评价标准存在明显的空白,进而造成绩效评价指标的可描述性、可评价性不强的问题。因此,需要探索一种新的绩效评价方式,即概略评价既能克服已有问题又能对传统的、普遍的绩效评价方式有一定的指导作用,构建政府投资基本建设项目概略评价体系,挖掘政府投资基本建设项目绩效概略评价指标并制定概略评价标准。基于上述问题,本论文利用文献综述法、关联分析、案例分析、专家访谈等方法进行以下方面的研究:研究一,基于关联分析构建政府投资基本建设项目绩效概略评价指标体系。首先,在本文的研究基础(政府投资基本建设项目绩效精准评价指标体系)的基础上,采用数据挖掘方法中的关联分析进行关联规则的建立;其次,通过专家访谈的方式验证关联规则的准确度,从而建立起政府投资基本建设项目绩效概略评价指标体系。研究二,政府投资基本建设项目绩效概略评价指标组合模型的拟合度研究。为了保证政府投资基本建设项目绩效评价结果的准确度,本研究对不同概略评价指标组合模型的拟合度进行分析。首先,通过文献分析,确定政府投资基本建设项目绩效概略评价结果设定的多项原则;其次,确定基于概略评价指标的项目绩效评价结果;最后,通过实际案例的分析,研究利用不同绩效概略评价指标的组合模型得到的概略评价结果与项目绩效精准评价结果精确度的关系,得出不同组合模型的拟合度。研究三,政府投资基本建设项目绩效概略评价标准值的确定。首先,基于已开发的政府投资基本建设项目绩效概略评价指标,结合文献、法律法规、相关实际案例的分析,确定量化指标的标准值,建立量化指标评价标准值数据库;其次,利用同样的方式,确定质性指标的参考标准。研究四,政府投资基本建设项目绩效概略评价标准系数的设定。基于已确定的政府投资基本建设项目绩效概略评价标准值,制定相应的量化指标标准系数与质性指标标准系数。
[Abstract]:At present, the low efficiency of the use of financial funds is the key problem faced by the government departments of our country. In order to improve the efficiency of the use of financial funds, the necessary method is to implement performance evaluation. At present, the research on the efficiency of quantitative financial expenditure funds and the performance evaluation of government investment capital construction projects in our country is not mature. There are two major problems: first, the existing performance evaluation indicators are not operable in the practice of government investment capital construction project performance evaluation, including too many performance evaluation indicators, and the scope of evaluation needs to be relatively wide; The data acquisition of the index is difficult, integrity, descriptive and evaluability is insufficient, the evaluation cycle is long, and requires a lot of manpower and material resources. Second, there are obvious gaps in the performance evaluation standard of government investment capital construction projects, which leads to the problem that the performance evaluation indicators are descriptive and not evaluable. Therefore, it is necessary to explore a new way of performance evaluation, that is, general evaluation can not only overcome the existing problems, but also can guide the traditional and universal performance evaluation methods, construct the general evaluation system of government investment capital construction projects, excavate the performance evaluation index of government investment capital construction projects and formulate the general evaluation criteria. Based on the above problems, this paper uses literature review method, correlation analysis, case analysis, expert interview and other methods to carry out the following aspects of research: first, based on correlation analysis to construct the performance evaluation index system of government investment capital construction projects. First of all, on the basis of the research basis of this paper (government investment capital construction project performance precision evaluation index system), the association rules are established by using the association analysis in the data mining method; secondly, the accuracy of the association rules is verified by expert interview, so as to establish the performance outline evaluation index system of government investment capital construction projects. In the second study, the fitting degree of the index combination model of government investment capital construction project performance is studied. In order to ensure the accuracy of the performance evaluation results of government investment capital construction projects, this study analyzes the fitting degree of different general evaluation index combination models. First of all, through the literature analysis, determine the government investment capital construction project performance evaluation results set a number of principles; secondly, determine the project performance evaluation results based on the general evaluation index; Finally, through the analysis of practical cases, the relationship between the approximate evaluation results and the accuracy of project performance precision evaluation results obtained by using the combination model of different performance profile evaluation indexes is studied, and the fitting degree of different combination models is obtained. Study 3, the government investment capital construction project performance outline evaluation standard value determination. First of all, based on the developed performance evaluation index of government investment capital construction project, combined with the analysis of literature, laws and regulations, and related actual cases, the standard value of quantitative index is determined, and the database of quantitative index evaluation standard value is established. Secondly, the reference standard of qualitative index is determined by the same way. Research 4, the setting of the standard coefficient of government investment capital construction project performance. Based on the determined standard value of government investment capital construction project performance evaluation, the corresponding quantitative index standard coefficient and qualitative index standard coefficient are worked out.
【学位授予单位】：天津理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F283

【共引文献】