CAJ | 학술논문

为适应江苏省财政资金绩效评价工作需要，定量、科学地评价环保专项资金项目实施成效，本文以江苏省省级节能减排（重点污染排放治理）专项引导资金项目为例，探讨了项目绩效评价个性指标设计方法。基于SMART原则设计并形成一套个性指标体系，包括资金效益、项目产出和环境效益三方面内容，共13项评价指标。该指标体系按不同类别分别对减排资金项目的绩效进行客观评价，既反映了项目实施成效，也满足了宏观管理需求，可为今后相关工作的开展提供依据。
위괄응강소성재정자금적효평개공작수요，정량、과학지평개배보전항자금항목실시성효，본문이강소성성급절능감배（중점오염배방치리）전항인도자금항목위례，탐토료항목적효평개개성지표설계방법。기우SMART원칙설계병형성일투개성지표체계，포괄자금효익、항목산출화배경효익삼방면내용，공13항평개지표。해지표체계안불동유별분별대감배자금항목적적효진행객관평개，기반영료항목실시성효，야만족료굉관관리수구，가위금후상관공작적개전제공의거。
In order to evaluate the implementation of projects using the Fund of Energy - saving and Emission - reduction of Jiangsu Province quantitatively and scientifically, this paper discussed the methods of performance evaluation character index, and built the character index system of project implementation based on SMART principle. The character index system was constructed with three aspects : capital efficiency, project output and environmental performance, which consist of thirteen performance evalu- ation indicators according to different projects. The results indicated that the character index system show a good applicability for the analysis of performance evaluation of different projects, and meet the requirements of management. Reference was provided for the performance evaluation of projects using the special fund of environmental protection in the future.