我国地方政府采购绩效综合评价研究
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摘要
地方政府采购绩效问题是我国政府采购实践和财政改革实践中迫切需要解决的课题。本文运用计量经济学、管理学、社会学、环境与自然资源学、模糊数学等现代科学理论和方法,对地方政府购采购的绩效问题进行了较为系统和专门的研究。
本文首先界定了政府采购与绩效评价的相关基本概念,在分析地方政府采购绩效评价的本质、主体与功能的基础上,阐述了公共产品理论、平衡计分卡理论、契约理论和新公共管理理论的主要观点及其对于地方政府采购绩效评价的理论启示和借鉴意义。接着从总量上对我国政府购买支出的宏观经济效益进行了分析,采用EViews软件对1978-2003年我国政府购买支出与国内生产总值(GDP)的相关性问题进行研究。用Granger因果性检验没有得出两者间的确切因果关系,但用协整检验得出了两者间存在着长期稳定的均衡关系。然后本文通过分析我国地方政府采购绩效评价指标体系的原则和思路,以平衡计分卡方法为分析框架,运用“3E”思想和新公共管理理论做指导,从地方政府采购的业绩、成本及其内部管理三个角度构建了我国地方政府采购绩效评价指标体系,从经济绩效指标、社会绩效指标和环境绩效方面指标探讨地方政府采购绩效评价指标体系的内部结构。并对评价指标标准、定性指标的定量化等问题作了较为系统、深入的研究。在构建地方政府采购绩效评价指标体系和多层次多目标模糊综合评价模型的基础上,使用层次分析法确定了绩效评价指标权重,并对2004年我国某省11个地级市的政府采购绩效水平进行评价,分别给出了业绩绩效指数、成本绩效指数、内部管理绩效指数、综合绩效评价指数和综合绩效评价排名。本文依据阙值原则给定的绩效评价判别标准,对这11个市政府采购绩效水平进行了排序和分类,并对结果进行了效度检验后,认为选择的模糊综合模型较其他模型具有更强的科学性和实用价值。最后,本文针对地方政府采购绩效评价体系的特点,研制了模糊评价模型的集成式地方政府采购绩效多层次多目标模糊综合评价系统。该系统具有通用性、灵活性、智能性、交互性、集成性和开放性的特点,有机地将专家群体的判断与知识、数据与信息、相关技术和模型与方法集成于一体,系统可以录入多套多级评价体系,评价体系之间的切换简单,对每套评价体系只需输入其具体各级指标,其它涉及的表和数据窗口均可自动生成,该系统在实践中取得了较好的效果。
The issue of local government procurement’s performance is a question that Chinese government needs urgently to settle in government procurement’s practice and financial reform practice. By using modern scientific theories and methods of econometrics, management, sociology, environment and natural resource, fuzzy mathematics and so on, this dissertation systematically and specially studied the issue of government procurement’s performance.
Firstly, this dissertation defined some basic concepts related to government procurement and its performance evaluation, and on the base of analyzing essence, subjects and function of local government procurement’s performance evaluation, the dissertation expounded main idea of Public Goods Theory, Balance Scoring Card Theory, Contract Theory and New Public Management Theory and their theoretical enlightening and reference’s function on local government procurement’s performance evaluation. The dissertation focused on macro-economic benefit of Chinese government procurement’s expenditure and adopted Eviews (software of econometrics) to study the relationship between Chinese government purchase expenditure and GDP in 1978-2003. The dissertation used the Granger causality test to analyze their causality relationship, and couldn’t conclude the credible causality relationship between government purchase expenditure and GDP. However, by the co-integrated test we found the long-term stable equilibrium relationship between them. By analyzing the principles and thought of the index system of Chinese local government procurement’s performance evaluation, the dissertation considered the method of Balance Scoring Card as analytic frame, was guided by the“Three E”thought (that is, Economy, Efficiency and Effectiveness) and the theory of New Public Management’Movement, and constructed the index system of Chinese local government procurement’s performance evaluation from the three dimension of achievement, cost and interior management of government procurement. Meanwhile, the dissertation systematically and deeply researched on the standard of the index, quantity of the qualitative index of the index system of government procurement’s performance evaluation. On the base of constructing the index system and the multilayer multiobjective fuzzy comprehensive evaluation model of local government procurement performance, the dissertation used the layer analytical method to confirm the weight of performance evaluation’s index, evaluated the level of government procurement performance of 11 counties in Guangdong province in 2004, and then provided respectively the index of achievement performance, the index of cost performance, the index of interior management performance, the index of comprehensive performance evaluation and the order in rank of comprehensive performance evaluation. According to the standard of performance evaluation of the threshold principle, the dissertation sorted and classified the levels of performance evaluation of the 11 counties, and tested validity of the results, which concludes that the fuzzy comprehensive evaluation model was more scientific and practical than other models. Aiming at characteristic of the system of local government procurement’s performance evaluation, the dissertation developed the multilayer multiobjective comprehensive evaluation software based on the fuzzy evaluation model. The system possesses characteristics of all-purpose, flexibility, intelligence, mutuality, integration and openness, and organically integrates judgment and knowledge, data and information, relative technologies, models and methods of expert group. The system may be inputted into several sets of multilevel evaluation systems, the switch between the evaluation systems is simple. Only do we input specific multilevel index to every set of evaluation systems, the system will automatically generate other windows of involved tables and data, which do well in practice.
本文首先界定了政府采购与绩效评价的相关基本概念,在分析地方政府采购绩效评价的本质、主体与功能的基础上,阐述了公共产品理论、平衡计分卡理论、契约理论和新公共管理理论的主要观点及其对于地方政府采购绩效评价的理论启示和借鉴意义。接着从总量上对我国政府购买支出的宏观经济效益进行了分析,采用EViews软件对1978-2003年我国政府购买支出与国内生产总值(GDP)的相关性问题进行研究。用Granger因果性检验没有得出两者间的确切因果关系,但用协整检验得出了两者间存在着长期稳定的均衡关系。然后本文通过分析我国地方政府采购绩效评价指标体系的原则和思路,以平衡计分卡方法为分析框架,运用“3E”思想和新公共管理理论做指导,从地方政府采购的业绩、成本及其内部管理三个角度构建了我国地方政府采购绩效评价指标体系,从经济绩效指标、社会绩效指标和环境绩效方面指标探讨地方政府采购绩效评价指标体系的内部结构。并对评价指标标准、定性指标的定量化等问题作了较为系统、深入的研究。在构建地方政府采购绩效评价指标体系和多层次多目标模糊综合评价模型的基础上,使用层次分析法确定了绩效评价指标权重,并对2004年我国某省11个地级市的政府采购绩效水平进行评价,分别给出了业绩绩效指数、成本绩效指数、内部管理绩效指数、综合绩效评价指数和综合绩效评价排名。本文依据阙值原则给定的绩效评价判别标准,对这11个市政府采购绩效水平进行了排序和分类,并对结果进行了效度检验后,认为选择的模糊综合模型较其他模型具有更强的科学性和实用价值。最后,本文针对地方政府采购绩效评价体系的特点,研制了模糊评价模型的集成式地方政府采购绩效多层次多目标模糊综合评价系统。该系统具有通用性、灵活性、智能性、交互性、集成性和开放性的特点,有机地将专家群体的判断与知识、数据与信息、相关技术和模型与方法集成于一体,系统可以录入多套多级评价体系,评价体系之间的切换简单,对每套评价体系只需输入其具体各级指标,其它涉及的表和数据窗口均可自动生成,该系统在实践中取得了较好的效果。
The issue of local government procurement’s performance is a question that Chinese government needs urgently to settle in government procurement’s practice and financial reform practice. By using modern scientific theories and methods of econometrics, management, sociology, environment and natural resource, fuzzy mathematics and so on, this dissertation systematically and specially studied the issue of government procurement’s performance.
Firstly, this dissertation defined some basic concepts related to government procurement and its performance evaluation, and on the base of analyzing essence, subjects and function of local government procurement’s performance evaluation, the dissertation expounded main idea of Public Goods Theory, Balance Scoring Card Theory, Contract Theory and New Public Management Theory and their theoretical enlightening and reference’s function on local government procurement’s performance evaluation. The dissertation focused on macro-economic benefit of Chinese government procurement’s expenditure and adopted Eviews (software of econometrics) to study the relationship between Chinese government purchase expenditure and GDP in 1978-2003. The dissertation used the Granger causality test to analyze their causality relationship, and couldn’t conclude the credible causality relationship between government purchase expenditure and GDP. However, by the co-integrated test we found the long-term stable equilibrium relationship between them. By analyzing the principles and thought of the index system of Chinese local government procurement’s performance evaluation, the dissertation considered the method of Balance Scoring Card as analytic frame, was guided by the“Three E”thought (that is, Economy, Efficiency and Effectiveness) and the theory of New Public Management’Movement, and constructed the index system of Chinese local government procurement’s performance evaluation from the three dimension of achievement, cost and interior management of government procurement. Meanwhile, the dissertation systematically and deeply researched on the standard of the index, quantity of the qualitative index of the index system of government procurement’s performance evaluation. On the base of constructing the index system and the multilayer multiobjective fuzzy comprehensive evaluation model of local government procurement performance, the dissertation used the layer analytical method to confirm the weight of performance evaluation’s index, evaluated the level of government procurement performance of 11 counties in Guangdong province in 2004, and then provided respectively the index of achievement performance, the index of cost performance, the index of interior management performance, the index of comprehensive performance evaluation and the order in rank of comprehensive performance evaluation. According to the standard of performance evaluation of the threshold principle, the dissertation sorted and classified the levels of performance evaluation of the 11 counties, and tested validity of the results, which concludes that the fuzzy comprehensive evaluation model was more scientific and practical than other models. Aiming at characteristic of the system of local government procurement’s performance evaluation, the dissertation developed the multilayer multiobjective comprehensive evaluation software based on the fuzzy evaluation model. The system possesses characteristics of all-purpose, flexibility, intelligence, mutuality, integration and openness, and organically integrates judgment and knowledge, data and information, relative technologies, models and methods of expert group. The system may be inputted into several sets of multilevel evaluation systems, the switch between the evaluation systems is simple. Only do we input specific multilevel index to every set of evaluation systems, the system will automatically generate other windows of involved tables and data, which do well in practice.
引文
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