新型城镇化建设财政支出绩效评价模型构建与应用  

Performance Evaluation Model and Application for Fiscal Expenditure of New Urbanization Construction

作　　者：李栋林[1] 梁益琳[2] 

机构地区：[1]北京交通大学经济管理学院,北京100044 [2]山东财经大学管理科学与工程学院,山东济南250014

出　　处：《经济问题》2014年第7期11-16,共6页On Economic Problems

基　　金：教育部人文社科研究规划基金项目(13YJA790153);山东省社科规划项目(13DGLZ02);教育部人文社科研究青年项目(12YJC790182)

摘　　要：基于系统科学视角,对新型城镇化建设财政支出的绩效形成机制进行分析,构建以"投入—过程—产出—效益"为导向的绩效评价指标体系,进而采用专家筛选、隶属度、相关分析等方法对评价指标进行多阶段实证甄选,建立以评价指标筛选、权重确定、指数计算为基础的新型城镇化建设财政支出绩效评价模型。模型分析与应用实践表明,基于全过程的财政支出绩效评价能够更为系统客观地反映新型城镇化建设财政支出的绩效管理水平与可持续效应,而评价体系中基础产出与发展质量间的协调促进是影响中国新型城镇化建设财政支出绩效的关键因素。Based on the perspective of System Science, the paper constructs theoretical performance evaluation system of fiscal expenditure of new urbanization with ＂input - process - output - benefit＂ as the guidance, combi- ning with the performance formation mechanism. Then, an empirical selection of the theoretical evaluation model is conducted by methods of the expert appraisal, membership degree and correlation analysis. Finally, the performance evaluation model for fiscal expenditure of new urbanization construction is established including evaluation index selection, weight definition and index calculation. Model analysis and application show that, the performance evaluation model based on whole process can more objectively reflect performance management level and sustainable effect of the fiscal expenditure of new construction, and coordination between ＂basic output＂ module and ＂development quality＂ module in the performance evaluation system is the key factor influencing the fiscal expenditure performance of China＇ s new urbanization construction.

关 键 词：新型城镇化 财政支出 绩效评价 

分 类 号：F29[经济管理—国民经济]