【作者】 王克；

【导师】 王性玉；

【作者基本信息】 河南大学 ， 工商管理硕士（专业学位）， 2017， 硕士

【摘要】 随着社会经济的发展,我国政府逐渐认识到财政支出绩效评价的重要性,因此近几年,我国政府不断加强对财政支出绩效评价的理论研究,不断开展对绩效评价的实践工作,这些研究和实践对于加强我国公共财政管理,构建公共服务型政府发挥了举足轻重的作用。但客观的讲,我国财政支出绩效评价有很多不足,我国对财政支出绩效评价的研究大多停留在中央层面和制度层面,财政部出台的关于绩效评价的文件没有对地方政府如何具体实施绩效评价给出具体措施,为此地方政府在开展绩效评价工作时困难重重。一方面,工作重点无法确定,在我国现行的财政分权的体制下,中央政府和地方政府承担的财政资源分配任务不同,因此评价重点也应该有所区别,另一方面地方政府在构建绩效评价体系时经常遇到棘手的问题,就是很难客观、量化绩效评价指标的权重;为此,明确地方政府财政支出绩效目标定位、工作重点,确定绩效评价指标权重方法具有十分重要的意义。本文首先对公共财政、绩效评价、AHP层次分析法所涉及的理论进行了梳理,介绍了财政支出的内涵和外延、绩效评价的内涵和外延、绩效评价的基本理论、公共财政理论、委托代理理论、成本效益理论和新公共管理理论等。其次通过分析比对大量财政收支数据,提出了“地方政府财政支出绩效评价的工作重点应该是地方政府财政项目支出绩效评价,且项目资金来源为地方政府本级财力”的观点。由于地方政府在实行绩效评价时,很难找到设置指标权重系数的方法,本文详细介绍了四种权重系数的方法,分析优劣,并将这四种方法与地方政府绩效评价实践相结合,最终选出最优方案—AHP层次分析法,并以开封市菜篮子工程蔬菜便利店专项资金为例,对该项目进行了绩效评价和权重系数设置,实践证明,AHP层次分析法采用定性与定量相结合的办法,通过简单的比较分析,能够将许多复杂问题简单化,对于解决地方财政支出绩效评价权重系数设置问题是可行的。更多还原

【Abstract】 With the development of society and economy,our government has realized the importance of financial expenditure performance evaluation,In recent years,the Chinese government has strengthened the theoretical research on the performance evaluation of fiscal expenditure on the one hand,on the other hand,it has carried out the practice of performance evaluation,These researches and practices have played an important role in strengthening the management of public finance and constructing the public service government.But objectively speaking,the performance evaluation of local government expenditure in our country is still not perfect,there are many shortcomings,research on local financial expenditure performance evaluation in China still stays at the system level,the Ministry of Finance issued on the performance evaluation of the file is not on the local government to the specific implementation of performance evaluation of specific measures for local government the work is difficult to carry out performance evaluation.On the one hand,in the current fiscal decentralization system in our country,the allocation of financial resources and tasks of central government and local governments bear different,so the local government focus on the performance management of fiscal expenditure evaluation work should also focus on performance management and central difference.How to determine the focus of the work is a pressing matter of the moment,on the other hand,the local government in the construction of performance evaluation system often encounter difficult problems,it is difficult to objectively and evaluate the performance of weight;therefore,clear the local government fiscal expenditure performance objectives,priorities,has very important significance to determine the method of performance evaluation index weight.The paper summarizes the public finance,performance evaluation,analytic hierarchy process AHP related theory,introduces the connotation and extension of fiscal expenditure performance evaluation,performance evaluation,the connotation and extension of the basic theory,public finance theory,principal-agent theory,cost benefit theory and the new public management theory.Secondly a lot of financial revenue and expenditure data comparison through the analysis,put forward the "fiscal expenditure of local government performance evaluation work should be focused on local government fiscal expenditure performance evaluation project,and project funding sources for the local government to the financial" point of view.Because of the local government in the implementation of performance evaluation,it is difficult to find a method to set the weight coefficient of the indexes,this paper introduces four kinds of methods,the weight coefficient analysis of the advantages and disadvantages,and the four methods and the local government performance evaluation practice,finally chooses the optimal scheme-AHP analytic hierarchy process,And with KAIFENG as an example,a set of performance evaluation and weight coefficient of practice has proved that the analysis method using qualitative and quantitative measures of the level of AHP,through a simple comparative analysis to many complicated problem,to solve the setting problems of local fiscal expenditure performance evaluation weight coefficient is feasible.更多还原