应急财政支出绩效评价指标体系构建研究——基于模糊层次分析法的考察  

On the Construction of Performance Evaluation Index System for Public Emergency Expenditure——Based on Fuzzy Analytic Hierarchy Process

作　　者：崔军[1,2] 杨琪[1] 

机构地区：[1]中国人民大学公共管理学院 [2]地方财政研究中心

出　　处：《财贸经济》2013年第3期21-31,共11页Finance & Trade Economics

基　　金：教育部人文社科青年基金"构建我国应急财政管理体系研究"(10YJC630035)

摘　　要：本文以财政支出绩效评价的"3E"原则为理论依据,运用层次分析的研究方法,针对应急财政支出的特点,遵循绩效评价指标设计的一系列原则,选取了合理性、效益性、效率性三类共19项指标,并通过引入专家可信度评价的模糊层次分析法确定各个指标的权重,从而拓展了应急财政支出绩效评价的研究方法。According to the ＂3E＂ principle on performance evaluation of public expenditure, this paper uses the Analytic Hierarchy Process and follows the principles of the design of the performance evaluation index system. This paper not only chooses 19 indexes according with rationality, efficiency and effectiveness, but also determines each index＇s weight by introducing Fuzzy Analytic Hierarchy Process of expert reliability evaluation,thereby it expands the research method of perfQrmance evaluation of public emergency expenditure.

关 键 词：模糊层次分析法 “3E”原则 应急财政支出 绩效评价 指标体系 

分 类 号：F224[经济管理—国民经济] F812.45