园区财政支出政策绩效评价:一种分析框架  

Performance Evaluation of Fiscal Expenditure Policy in the Park:An Analysis Framework

作　　者：李承宏 Li Chenghong

机构地区：[1]山东省潍坊市财政监督局

出　　处：《财政科学》2019年第3期112-121,共10页Fiscal Science

摘　　要：园区财政支出政策是为了推动园区发展而发布的,政策制定过程、政策实施过程当中的各项举措都会影响园区财政支出政策的绩效。本文以某地的园区为例,选取其中两项重要政策,设计了一套绩效评价指标体系,并综合运用各类绩效评价方法,基于各项指标的完成情况进行打分,对该园区财政支出政策进行评价。最后,文章从园区各发展主体、中小企业融资、绩效管理机制等多方面提出了相应的对策建议。The park's fiscal expenditure policy was promulgated in order to promote its development. The various measures in the policy formulation and implementation process will affect the performance of the park's fiscal expenditure policy. The thesis takes one local park as an example and selects two important policies as its research topics. It designs a set of performance evaluation index system, comprehensively applies various performance evaluation methods, and scores them based on the completion of each indicator to evaluate the fiscal expenditure policy of the park. Finally, the thesis puts forward corresponding countermeasures and suggestions from such respective as various development entities, middle and small-sized enterprises financing, performance management mechanism and other aspects.

关 键 词：园区 财政支出政策 绩效评价 

分 类 号：F812.41[经济管理—财政学]