财政支农专项资金的绩效模糊综合评价  

Fuzzy Comprehensive Evaluation on Performance of Special Fund for Financial Support to Agriculture

作　　者：宋志华[1] 韩亮亮[1,2] 李凯[1] 

机构地区：[1]东北大学工商管理学院,辽宁沈阳110819 [2]辽宁大学商学院,辽宁沈阳110136

出　　处：《东北大学学报（自然科学版）》2011年第8期1202-1205,共4页Journal of Northeastern University(Natural Science)

基　　金：教育部高等学校博士学科点专项科研基金资助项目(20090042110032);教育部人文社会科学研究青年基金资助项目(10YJC630067);辽宁省人文社科重点研究基地资助项目(2009JD34)

摘　　要：根据财政支农专项资金特点,从项目建设的社会效益、生态效益、经济效益、项目立项、项目实施、项目验收、项目管护、项目资金筹集、财务制度以及财务监管水平等方面构建支农专项资金绩效评价指标体系.采用模糊综合评判和层次分析方法初步构建了财政支农专项资金绩效评价模型.该模型能够更客观地反映农业财政专项资金绩效评价等级状况;也可以计算农业专项资金绩效模糊综合评判结果对应的单值,对各项农业专项资金绩效进行排序;还可以计算农业专项资金绩效模糊综合评判结果的隶属度对比系数,获得各等级隶属度的内部结构信息等.According to the characteristics of the Special Fund for Financial Support to Agriculture,a performance evaluation system is proposed for the fund,with some factors taken as evaluating indices,including social efficiency,ecological benefits,economic efficiency,project initiating,implementation,approval and management,funds collection,financial regulations and financial supervision level.A primary model is developed for the evaluation using fuzzy theory and analytic hierarchy process.The model objectively reflects the performance rating of the special fund.The performance of each special fund for agriculture can be ranked according to the monodromies,calculated by the model,of the fuzzy comprehensive evaluation results.Furthermore,the model can be used to calculate the membership contrast coefficients of the fuzzy comprehensive evaluation results so as to obtain the internal structure information of the membership of various ratings.

关 键 词：支农资金 绩效评价 模糊综合评价 层次分析 

分 类 号：C931[经济管理—管理学]