【作者】 张鑫；

【导师】 张炳才；

【作者基本信息】 华南理工大学 ， 会计（专业学位）， 2013， 硕士

【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。更多还原

【Abstract】 With the establishment of the socialist market economic system and the initial formationof the framework of public finance, China’s fiscal expenditure management has the focusshifted to a new stage to strengthen the financial expenditure management and improve theeffectiveness of fiscal expenditure; special funds is an important part of China’s fiscalexpenditure, to carry out special funds performance evaluation system is not only animportant part of the management of public finances, but also to promote the inherentrequirements of the financial expenditure efficiency, has a strong practical value andreference value. As strong a designated special funds, special purpose funds, a feature that isdecided for each type of special funds performance evaluation, it must be combined with thespecial funds target, targeted the role of the development of performance evaluation system tomonitor and improve the efficiency of the use of special funds.In order to optimize the adjustment of the industrial structure, the development ofintensive, specialty and multi-industrial economy, D Province set up industrial park specialfunds, such special fund is mainly used for the construction of standard factory buildings andinfrastructure, so that the limited land resources to maximize the intensive effect; conduciveto reducing the funds used to attract small and medium-sized non-public enterprises forentrepreneurship, improve the success rate of investment, give full play to land, capital,technology, information, personnel, management, environment and other elements of acollection of advantages, expand the scale of employment.In this paper, an instance of the D provincial industrial park special funds performanceevaluation project as the basis for, By understanding the running of D Province IndustrialPark of special funds performance evaluation system, Then analysis of the problem with itfrom the organization and management processes and index system of performanceevaluation and analysis of the causes of the problem. Through the literature review, fieldsurvey methods, Combined with the actual situation of the Province of D, D provincialindustrial park special funds performance evaluation system is optimized for the problemsidentified, D Province to establish and improve the industrial park special funds performance evaluation system, but also can improve the efficiency in the use of funds. Finally, AnalyticHierarchy Process to optimize performance evaluation index system weight assigned to get anew performance evaluation index system, and to evaluate the project, a new evaluationresults, a comparative analysis of the results of the evaluation to the old, and a conclusion.更多还原