D省工业园区专项资金绩效评价体系的优化

发布时间：2018-01-14 05:35

本文关键词：D省工业园区专项资金绩效评价体系的优化　出处：《华南理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会主义市场经济体系的确立及公共财政框架的初步形成，我国财政支出管理已把重心转移到了加强财政支出管理和提高财政支出效益的新阶段；专项资金是我国财政支出的重要组成部分，开展专项资金绩效评价体系的研究不仅是公共财政管理的重要组成部分，而且也是促进财政支出效率提高的内在要求，有着较强的实用价值和参考意义。专项资金作为一项指定性较强、有专门用途的资金，这一特点就决定了对于每类专项资金在对它进行绩效评价时，必须结合该专项资金的目标、特征和用途，有针对性的制定绩效评价体系，以达到监督和提高专项资金使用效率的作用。为了优化调整产业结构，发展集约、特色和多元工业经济，D省设立了工业园区专项资金，该笔专项资金主要用于标准厂房和基础设施的建设，使有限的土地资源发挥最大的集约效应；有利于减少企业的资金占用，吸引中小及非公企业入园创业，提高招商引资的成功率，充分发挥土地、资金、技术、信息、人才、管理、环境等要素集合优势，扩大就业规模等。本文以D省工业园区专项资金绩效评价项目的实例作为依据，通过了解D省工业园区专项资金绩效评价体系的运行过程，接着从绩效评价的组织管理流程和指标体系分析它存在的问题并剖析了问题产生的成因。通过查阅文献、实地调查等方法，结合D省的实际情况，针对发现的问题对D省工业园区专项资金的绩效评价体系进行优化，使D省建立和完善工业园区专项资金的绩效评价体系，，同时也可以提高资金的使用效率。最后，运用层次分析法对优化的绩效评价指标体系进行权重的赋予得到一个新的绩效评价指标体系，并对项目进行评价，得到新的评价结果，再以之旧的评价结果进行比较分析，得到结论。
[Abstract]:With the establishment of socialist market economy system and the initial formation of public financial framework, the focus of fiscal expenditure management in China has shifted to a new stage of strengthening fiscal expenditure management and improving the efficiency of fiscal expenditure. Special fund is an important part of financial expenditure in our country. The research of performance evaluation system of special fund is not only an important part of public finance management. And it is also the internal requirement of improving the efficiency of fiscal expenditure, which has a strong practical value and reference significance. As a designated fund, there is a special purpose of funds. This characteristic determines that when evaluating the performance of each kind of special funds, we must combine the objectives, characteristics and uses of the special funds to formulate a performance evaluation system. In order to achieve supervision and improve the efficiency of the use of special funds. In order to optimize and adjust the industrial structure and develop the intensive, characteristic and diversified industrial economy province has set up a special fund for industrial park, which is mainly used for the construction of standard factory buildings and infrastructure. Making the limited land resources exert the maximum intensive effect; It will help to reduce the capital occupation of enterprises, attract small and medium-sized enterprises and non-public enterprises into the park, improve the success rate of attracting investment, and give full play to the advantages of land, capital, technology, information, talent, management, environment and so on. Expand the scale of employment, etc. Based on the example of D province industrial park special fund performance evaluation project, this paper understands the operation process of D province industrial park special fund performance evaluation system. Then from the performance evaluation of the organizational management process and index system analysis of its problems and analyze the causes of the problem. Through literature, field investigation and other methods, combined with the actual situation of D province. In view of the problems found, the performance evaluation system of the special fund in the D province industrial park is optimized to make D province establish and perfect the performance evaluation system of the special fund of the industrial park. At the same time, it can also improve the efficiency of the use of funds. Finally, the use of AHP to optimize the performance evaluation index system to give weight to obtain a new performance evaluation index system, and evaluate the project. The new evaluation results are obtained, and the old evaluation results are compared and analyzed.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F810.6;F427

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