经济问题
經濟問題
경제문제
On Economic Problems
2014年
7期
11~16
,共null页
新型城镇化 财政支出 绩效评价
新型城鎮化 財政支齣 績效評價
신형성진화 재정지출 적효평개
new urbanization; fiscal expenditure; performance evaluation
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。
基于繫統科學視角，對新型城鎮化建設財政支齣的績效形成機製進行分析，構建以“投入-過程-產齣-效益”為導嚮的績效評價指標體繫，進而採用專傢篩選、隸屬度、相關分析等方法對評價指標進行多階段實證甄選，建立以評價指標篩選、權重確定、指數計算為基礎的新型城鎮化建設財政支齣績效評價模型。模型分析與應用實踐錶明，基于全過程的財政支齣績效評價能夠更為繫統客觀地反映新型城鎮化建設財政支齣的績效管理水平與可持續效應，而評價體繫中基礎產齣與髮展質量間的協調促進是影響中國新型城鎮化建設財政支齣績效的關鍵因素。
기우계통과학시각，대신형성진화건설재정지출적적효형성궤제진행분석，구건이“투입-과정-산출-효익”위도향적적효평개지표체계，진이채용전가사선、대속도、상관분석등방법대평개지표진행다계단실증견선，건립이평개지표사선、권중학정、지수계산위기출적신형성진화건설재정지출적효평개모형。모형분석여응용실천표명，기우전과정적재정지출적효평개능구경위계통객관지반영신형성진화건설재정지출적적효관리수평여가지속효응，이평개체계중기출산출여발전질량간적협조촉진시영향중국신형성진화건설재정지출적효적관건인소。
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.
