应对突发公共安全事件的财政支出绩效评价指标体系研究  

Research on the Performance Evaluation Index System of Financial Expenditure in Response to Public Security Emergencies

作　　者：于艳芳[1] 陈泓亚 Yu Yanfang;Chen Hongya(School of Management,Hebei University,Baoding,Hebei 071002,China)

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《保定学院学报》2021年第1期15-25,共11页Journal of Baoding University

基　　金：河北省资产评估协会课题“应对突发公共安全事件的财政支出绩效评价研究”的阶段成果;河北大学2021年案例库项目“应对突发公共安全事件的财政支出绩效评价”的阶段成果。

摘　　要：应对突发公共安全事件的财政支出绩效评价的核心是财政支出绩效评价指标体系的研究。依据财政部2020年印发的《项目支出绩效评价管理办法》,在充分考虑突发公共安全事件特点的基础上,设计了包含4个一级指标、10个二级指标、20个三级指标的绩效评价指标体系。通过问卷调查广泛征求河北省财政厅、高等院校、资产评估中介机构等专家的意见,进一步优化绩效评价指标体系,并利用熵权法对优化后的指标体系进行赋权,为应对突发公共安全事件的财政支出绩效评价提供参考。The core of financial expenditure performance evaluation in response to public security emergencies is the research on the index system of financial expenditure performance evaluation.According to the Project Expenditure Performance Evaluation Management Measures issued by the Ministry of Finance in 2020,the performance evaluation index system was designed on the basis of fully considering the characteristics of public safety emergencies.The indicators include 4 first-level indicators,10 second-level indicators and20 three-level indicators.Through the questionnaire survey,the opinions of experts from the Finance Department of Hebei Province,institutions of higher learning,and asset appraisal agencies were extensively solicited to further optimize the performance evaluation index system.This paper uses the entropy method to empower the optimized index system,which provides a reference for the performance evaluation of fiscal expenditure in response to public safety incidents.

关 键 词：突发公共安全事件 财政支出绩效评价 指标体系 熵权法 

分 类 号：F812.45[经济管理—财政学]