政府投资基本建设项目绩效评价指标体系的构建研究
发布时间:2018-06-10 19:37
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》2014年硕士论文
【摘要】:随着政府投资基本建设项目投资规模逐年加大,政府投资基本建设项目的绩效评价工作日益受到社会和公众的密切关注。现行政府投资基本建设项目缺乏一套建立在严密数据分析基础上的系统性的绩效评价指标体系,针对这一问题,在借鉴基础建设项目设计文件、绩效评估报告以及相关文献的基础上,结合我国目前政府投资基本建设项目绩效评价发展的现状,构建了政府投资基本建设项目绩效评价指标体系。 首先,根据政府投资基本建设项目的特点,在《预算绩效评价共性指标体系框架》(财预[2013]53号)基础上,采用文献研究法、问卷调查法等进行三级指标的补充和四级、五级指标的开发,建立起政府投资基本建设项目绩效评价初始指标体系。并通过问卷调查和聚类分析等主客观相结合的方法实现指标的筛选,从而获得理论与实际相吻合的、可行的政府投资基本建设项目绩效评价指标体系。 其次,针对现有绩效评价指标体系中难以准确描述的、无法定量化进行评价的定性指标,分析这些定性指标在建设项目实施过程中可能出现的结果,按照定量化指标的替代原则,用定量化的绩效评价指标进行替代;无法实现定量化替代的指标根据该类绩效评价指标的特性,按照“一票否定”或者“降档评级”式指标处理,最终实现绩效评价指标的可比较、可综合,使相关部门可以实现政府投资基本建设项目绩效的自评。 最后,,为准确有效实现政府投资基本建设项目绩效评价指标的考评,并保证绩效评价指标体系的可用性,针对政府投资项目绩效评价体系庞大,指标数量众多的特点,通过对现行的一些方法比较分析后,选择基于递阶层次的序关系分析法进行了权重计算。权重的计算结果实现了在绩效评价中更加关注项目效果的目的。 通过研究,本文最终构建了一个比较完整的、分层次性的政府投资基本建设项目绩效评价指标体系,这对于推动政府投资基本建设项目绩效评价工作,提高财政资金使用效益具有重要的意义。
[Abstract]:With the scale of government investment in capital construction projects increasing year by year, the performance evaluation of government investment capital construction projects has been paid close attention to by the society and the public day by day. The current government investment capital construction project lacks a set of systematic performance evaluation index system based on strict data analysis. In view of this problem, the paper draws lessons from the design document of infrastructure construction project. On the basis of performance evaluation report and related literature, combined with the current situation of performance evaluation and development of government investment capital construction project in China, this paper constructs the performance evaluation index system of government investment capital construction project. According to the characteristics of the capital construction projects invested by the government, on the basis of the Framework of Common Index system of Budget performance Evaluation ([2013] 53), this paper adopts the literature research method, questionnaire method and so on, to supplement and develop the third grade index, the fourth grade index and the fifth grade index. Establish the government investment capital construction project performance evaluation initial index system. And through the combination of questionnaire and cluster analysis methods to achieve the selection of indicators, so as to obtain a theoretical and practical, feasible government investment capital construction project performance evaluation index system. Secondly, In view of the qualitative indicators which are difficult to describe accurately and can not be evaluated quantitatively in the existing performance evaluation index system, the possible results of these qualitative indicators in the implementation process of construction projects are analyzed, and according to the substitution principle of quantitative indicators, The quantitative performance evaluation index is used to replace it, and the index that can not achieve the quantitative substitution is treated according to the "one vote negative" or "downgrade rating" index according to the characteristics of this kind of performance evaluation index. Finally, the performance evaluation index can be compared and synthesized, so that the relevant departments can realize the self-evaluation of the performance of the government investment capital construction project. Finally, in order to accurately and effectively realize the evaluation of the performance evaluation index of the government investment capital construction project, And to ensure the usability of performance evaluation index system, in view of the huge performance evaluation system of government investment projects and the large number of indicators, through the comparison and analysis of some existing methods, The order relation analysis method based on hierarchical order is selected to calculate the weight. The result of weight calculation realizes the purpose of paying more attention to the project effect in the performance evaluation. Through the research, this paper finally constructs a relatively complete and hierarchical performance evaluation index system of the government investment capital construction project. It is of great significance to promote the performance evaluation of government investment in capital construction projects and to improve the efficiency of the use of financial funds.
【学位授予单位】:天津理工大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F283
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