【作者】 陈洁；

【导师】 郑晓云；

【作者基本信息】 重庆大学 ， 建筑与土木工程（专业学位）， 2013， 硕士

【摘要】 在我国社会市场经济体制和公共财政体系逐步建立与完善的过程中，针对财政收支问题，财政部门将大部分精力放在了财政收入的管理上，而对财政支出的重视程度不够，导致财政资金在实际使用中效率不高，形成“低效投资”。我国政府倡导以人为本，随着公众对财政资金使用效率的关注程度日益加深，各级政府也逐步在实际工作中积极深化和推进财政支出绩效评价工作，这对创建服务型政府、优化公共资源配置、促进和谐社会建立、加快经济发展方式转型具有重要意义。伴随着我国经济的快速发展，资源耗竭与环境污染问题日益严重，如果没有完善的措施加以处理，将会给经济发展、生态环境和居民健康带来不可估量的深远影响，政府部门投入大量财政资金，众多环境保护项目纷纷落成，以期起到防治污染、改善生态环境、保护公众健康的作用。为了对资金使用效率、项目运行情况以及绩效目标是否达成等进行监督与核实，环境保护项目财政支出绩效评价工作的开展显得不可或缺，而开展该项工作的关键就是指标体系的构建，环境保护项目财政支出不同于其他类型的财政支出，其预期想要收获的不仅仅是经济效益，更是巨大的环境效益和社会效益，如何通过指标的具体设置对其综合绩效进行全面的衡量是准确、客观、公正的评价和衡量环境保护项目财政支出绩效的基础，也为环境保护部门和财政部门有效决策提供了有利支持。在长期的实践工作中，平衡计分卡在企业管理中获得了巨大的成功，在政府绩效评价中也被证明是一种行之有效的方法体系。本文在引入平衡计分卡理论的基础上，结合环境保护项目财政支出绩效评价的特点，将指标体系分为三个层次，分别从财务、公众、内部流程、学习与成长四个维度出发，对环境保护项目财政支出绩效评价指标体系进行构建，并以××污泥生产水泥新技术示范项目为例，运用系统分析和比较分析相结合、理论分析和案例分析相结合的研究方法，结合具体实际案例进行指标设计和绩效评价，对构建的环境保护项目财政支出绩效评价指标体系的有效性和可行性进行了验证，由此得出一套专门针对环境保护项目的全面、合理、可行、可比的绩效评价指标体系。在当前环境保护项目财政支出绩效评价指标体系尚不完善的情况下，将该指标体系应用于环境保护项目的绩效评价将促进环境保护项目财政支出绩效评价理论和实务的发展，具有一定的实用价值和理论意义。更多还原

【Abstract】 In the process of China’s social market economy system and public financialsystem gradually establish and consummate，in view of the balance of financial revenueand expenditure, the financial sector focuses on revenue management, but pays lessattention to fiscal expenditure, results in the inefficiency of financial capital in actualuse, it is called “inefficiency of investment”. As the public awareness of the efficient useof financial funds gradually deepens, all levels of government entities, which advocatepeople oriented, also gradually actively deepening and advancing the fiscal expenditureperformance evaluation in practice, it is of great significance to create a service-orientedgovernment, optimizes the allocation of public resources, promote the harmonioussociety building, and speed up the transformation of economic development pattern.Along with our country economy fast development, the problems of resource depletionand environmental pollution becomes more and more serious, if there is no perfectmeasures to deal with these problems, it will bring immeasurable profound influence oneconomic development, ecological environment and residents’ health. A large amount offinancial fund is invested by government departments, many environmental protectionprojects have been completed, in order to prevent and control pollution, improve theecological environment and play an important role in protecting public health. For thesake of supervise and verify the use efficiency of funds, project operation as well asperformance goals, and so on, it is indispensable to evaluate fiscal expenditureperformance of environmental protection projects, and the key to carry out the work isthe construction of index system. The fiscal expenditure of environmental protectionproject is different from other types of fiscal expenditure; it expects to gain not onlyeconomic benefits, but also great environmental benefits and social benefits. Settingevaluation of specific indicators to measure its comprehensive performance is thefoundation to accurately evaluate and measure the fiscal expenditure performance ofenvironmental protection projects, also provides a favorable support for effectivedecision of the environmental protection department and financial department.In the long-term practice, the balanced scorecard has achieved great success inenterprise management; it also proved to be an effective method system in thegovernment performance evaluation. Based on the introduction of the BalancedScorecard theory on the basis, combining with the characteristics of the fiscal expenditure performance evaluation of environmental protection projects, the indexsystem can be divided into three levels, four aspects, builds the fiscal expenditureperformance evaluation index system of environmental protection projects from finance,the public, internal processes, learning and growth. Taking the new technologydemonstration project of using sludge to produce cement as an example, using themethod of system analysis and comparative analysis, combining the theoretical analysisand case analysis, design performance evaluation indicator integrating with the actualcase, to verify the validity and feasibility of fiscal expenditure performance evaluationindex system of environmental protection projects, and construction a comprehensive,reasonable, feasible, and comparable performance evaluation index system ofenvironmental protection projects. In the current, the fiscal expenditure performanceevaluation index system of environmental protection projects is still not perfect;applying the index system in the paper in environmental protection projects willpromote the theory and practice of fiscal expenditure performance evaluation. It hascertain practical value and theoretical significance.更多还原