【摘要】：目前,財(cái)政資金使用效率不高是我國(guó)政府部門(mén)所面臨的關(guān)鍵問(wèn)題,為提高財(cái)政資金使用效率,必然要采取的辦法是實(shí)施績(jī)效評(píng)價(jià)。我國(guó)現(xiàn)階段在量化財(cái)政支出資金使用效益和政府投資基本建設(shè)項(xiàng)目績(jī)效評(píng)價(jià)等方面的研究還不成熟,存在兩大問(wèn)題:一是,已有的績(jī)效評(píng)價(jià)指標(biāo)在政府投資基本建設(shè)項(xiàng)目績(jī)效評(píng)價(jià)實(shí)踐中可操作性不強(qiáng),包括績(jī)效評(píng)價(jià)指標(biāo)數(shù)量過(guò)多,需要評(píng)價(jià)的范圍比較廣;指標(biāo)的數(shù)據(jù)采集困難,完整性、可描述性與可評(píng)價(jià)性不足;評(píng)價(jià)周期長(zhǎng),并且需要花費(fèi)大量的人力和物力。二是,政府投資基本建設(shè)項(xiàng)目績(jī)效評(píng)價(jià)標(biāo)準(zhǔn)存在明顯的空白,進(jìn)而造成績(jī)效評(píng)價(jià)指標(biāo)的可描述性、可評(píng)價(jià)性不強(qiáng)的問(wèn)題。因此,需要探索一種新的績(jī)效評(píng)價(jià)方式,即概略評(píng)價(jià)既能克服已有問(wèn)題又能對(duì)傳統(tǒng)的、普遍的績(jī)效評(píng)價(jià)方式有一定的指導(dǎo)作用,構(gòu)建政府投資基本建設(shè)項(xiàng)目概略評(píng)價(jià)體系,挖掘政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)指標(biāo)并制定概略評(píng)價(jià)標(biāo)準(zhǔn)�；谏鲜鰡�(wèn)題,本論文利用文獻(xiàn)綜述法、關(guān)聯(lián)分析、案例分析、專家訪談等方法進(jìn)行以下方面的研究:研究一,基于關(guān)聯(lián)分析構(gòu)建政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)指標(biāo)體系。首先,在本文的研究基礎(chǔ)(政府投資基本建設(shè)項(xiàng)目績(jī)效精準(zhǔn)評(píng)價(jià)指標(biāo)體系)的基礎(chǔ)上,采用數(shù)據(jù)挖掘方法中的關(guān)聯(lián)分析進(jìn)行關(guān)聯(lián)規(guī)則的建立;其次,通過(guò)專家訪談的方式驗(yàn)證關(guān)聯(lián)規(guī)則的準(zhǔn)確度,從而建立起政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)指標(biāo)體系。研究二,政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)指標(biāo)組合模型的擬合度研究。為了保證政府投資基本建設(shè)項(xiàng)目績(jī)效評(píng)價(jià)結(jié)果的準(zhǔn)確度,本研究對(duì)不同概略評(píng)價(jià)指標(biāo)組合模型的擬合度進(jìn)行分析。首先,通過(guò)文獻(xiàn)分析,確定政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)結(jié)果設(shè)定的多項(xiàng)原則;其次,確定基于概略評(píng)價(jià)指標(biāo)的項(xiàng)目績(jī)效評(píng)價(jià)結(jié)果;最后,通過(guò)實(shí)際案例的分析,研究利用不同績(jī)效概略評(píng)價(jià)指標(biāo)的組合模型得到的概略評(píng)價(jià)結(jié)果與項(xiàng)目績(jī)效精準(zhǔn)評(píng)價(jià)結(jié)果精確度的關(guān)系,得出不同組合模型的擬合度。研究三,政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)標(biāo)準(zhǔn)值的確定。首先,基于已開(kāi)發(fā)的政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)指標(biāo),結(jié)合文獻(xiàn)、法律法規(guī)、相關(guān)實(shí)際案例的分析,確定量化指標(biāo)的標(biāo)準(zhǔn)值,建立量化指標(biāo)評(píng)價(jià)標(biāo)準(zhǔn)值數(shù)據(jù)庫(kù);其次,利用同樣的方式,確定質(zhì)性指標(biāo)的參考標(biāo)準(zhǔn)。研究四,政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)標(biāo)準(zhǔn)系數(shù)的設(shè)定�；谝汛_定的政府投資基本建設(shè)項(xiàng)目績(jī)效概略評(píng)價(jià)標(biāo)準(zhǔn)值,制定相應(yīng)的量化指標(biāo)標(biāo)準(zhǔn)系數(shù)與質(zhì)性指標(biāo)標(biāo)準(zhǔn)系數(shù)。
[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.
【學(xué)位授予單位】：天津理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：F283

【共引文獻(xiàn)】

相關(guān)博士學(xué)位論文 前10條

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本文編號(hào)：2500271