政府重大投资工程项目绩效评价指标体系研究

发布时间：2018-01-20 13:06

本文关键词： 政府投资工程项目绩效评价指标利益相关方　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：政府重大投资工程项目是政府实现其社会管理、公共服务等职能的重要手段,随着经济的不断发展以及我国积极财政政策的实施,该类项目在社会经济发展中扮演着越来越重要的角色。政府重大投资工程项目具有投资大、周期长、风险高等特点,直接关系到社会公众的利益需求,项目的绩效也是我国政府管理水平的重要反映,直接影响到政府的形象及公信力。尽管财政部、审计署、国家改革与发展委员会都对大型项目的绩效评价做出相关规定及细则,但是我国政府投资项目的绩效评价在理念、指标和方法、政策和制度等方面还存在很多的问题,静态的、单阶段式的评价并不能满足促进这类项目成功的需要,必须寻求基于项目生命周期开展的评价方式。同时,随着利益相关方满意度对此类项目绩效的影响程度的不断扩大,从利益相关方的角度来研究政府重大投资工程项目绩效评价也就显得非常必要。因此,本文基于政府重大投资工程项目的生命周期与利益相关方对其绩效评价进行了深入研究,具体研究内容主要包括以下三个部分：第一部分内容包括本文的第1章和第2章,主要分析我国政府重大投资工程项目的发展现状以及项目评价在实践、理论研究方面还存在的问题,在此基础上提出了本文的三个研究问题：政府重大投资工程项目绩效评价的构成、利益相关方对政府重大投资工程项目绩效评价的影响、政府重大投资工程项目绩效评价指标体系。针对以上三个研究问题,对现有的相关文献进行了梳理,为后续研究奠定了理论基础。第二部分内容包括本文第3章和第4章,是本文的研究重点,主要是对政府重大投资工程项目绩效评价的构成以及绩效指标体系进行了分析：第一,基于项目全生命周期划分了项目决策绩效评价、项目过程绩效评价以及项目成果绩效评价三个评价阶段；第二,基于利益相关方理论识别了各评价阶段的利益相关方并界定了核心利益相关方；第三,基于“绩效三棱镜”方法分析了各阶段利益相关方的需求、贡献以及目标、流程和资源,得到绩效评价维度及评价指标,最终构建了基于利益相关方满意度的政府重大投资工程项目绩效评价指标体系。第三部分内容包括本文的第5章和第6章,主要对上文所构建的绩效指标体系进行验证,在指标体系的基础上设计了调查问卷,明确了调研对象的选择,并利用SPSS软件对进行了指标体系的信度、效度分析,验证了指标体系的科学性。此外,本部分还对本文内容进行了总结,提出了研究的不足以及对未来研究的展望。通过以上三个部分内容的研究,本文分析了政府重大投资工程项目的绩效评价构成,从项目决策评价、项目过程评价以及项目成果评价三个阶段分别基于核心利益相关方分析政府重大投资工程项目的绩效评价指标,得到政府重大投资工程项目绩效评价指标体系,并验证了指标体系的科学性。本研究能够为政府重大投资工程项目绩效评价提供新的研究思路,为政府相关部门对此类项目的评估、评价提供参考。
[Abstract]:Major government investment project is the government to realize its social management, an important means of public services and other functions, with the continuous development of the economy and the implementation of the proactive fiscal policy in our country, this kind of project plays an increasingly important role in social economic development. The government of major investment projects with large investment, long cycle, etc. the risk is directly related to the interests of the public demand, reflects the management level of the project is the performance of our government, directly affect the image and credibility of the government.
Although the Ministry of finance, the Audit Commission, the national development and Reform Commission performance evaluation for large scale project make the relevant provisions and conditions, but our country government investment project performance evaluation index and method in philosophy, there are a lot of problems, policies and other aspects of the system static evaluation, single stage type and can not meet the promotion the success of the project, must seek the project life cycle development evaluation based on stakeholders. At the same time, with the satisfaction of such project performance influence continues to expand, from the angle of stakeholders to study major government investment project performance evaluation is very necessary. Therefore, the life cycle and the interests of major government investment projects based on related parties conducted in-depth research on the performance evaluation, the specific research content mainly includes the following three parts:
The first part includes the first chapter and the second chapter, mainly analyzes the current development of China's major government investment projects and project evaluation in practice, theoretical research on the existing problems, the three research questions are proposed in this paper on the basis of government performance evaluation: a major investment and investment projects, influence stakeholders on the performance evaluation of major government investment projects, performance evaluation index system of major government investment projects. In view of the above three research questions of the existing literature reviews, which laid the foundation for further research.
The second part includes the third chapter and the fourth chapter is the focus of this research, is mainly constituted of the performance evaluation of government investment projects and major performance indicators are analyzed: first, the whole life cycle of projects based on division of the project decision-making performance evaluation, project performance evaluation process and project performance evaluation of the three stage evaluation results second, the theory of stakeholders; identify the stakeholders of the evaluation stage and the definition of the core stakeholders based on; third, based on the performance of the three prism "analysis of the various stages of the needs of stakeholders, contributions and goals, processes and resources, get the dimensions of performance evaluation and evaluation index, finally constructed based on stakeholder satisfaction performance evaluation index system of major government investment projects.
The third part includes the fifth chapter and the sixth chapter, the main performance indicators of the above construction is verified, based on the index system design of the questionnaire, the research object, and use the SPSS software to test the reliability of the index system, validity analysis, verify the scientific index system. In addition, this part also summarizes the contents of this paper, put forward the lack of research and prospects for future research.
Through the above three parts, this paper analyzes the composition of performance evaluation of major government investment projects, evaluation from the project decision-making, project evaluation and project evaluation results of three stages based on the core stakeholders of major government investment projects performance evaluation index system, performance evaluation of major government investment projects, and verify the scientific index system. This research can provide a new idea for the performance evaluation of major government investment projects, the relevant government departments for the assessment of these projects, to provide reference to the evaluation.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F282

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