政府投资项目非财务评价体系探讨
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摘要
我国政府投资项目存在着运作效率低下问题，主要原因之一是项目评价体系很不完善，主要表现在：只重视财务评价、国民经济评价，评价方法不能真正反映社会经济的机会成本，社会、政治、文化和环境评价缺少规范，评价活动流于形式等。建立完善的政府投资项目评价体系首先需要明确政府投资的领域问题。政府投资的领域随着信息完善程度以及对不同投资项目的收益性、公益性成分的界分的深入而逐步退出一些现有的投资领域，在给民间资本更广阔的投资空间的同时，更加有效地利用财政资金为社会的整体进步与发展服务。对应聚类的分析手段可以有效地界分政府投资领域的选择问题。政府投资项目的非财务评价体系应该包括战略、政治、社会、技术、环境、组织和综合评价等内容。这些因素中的每一种都会给政府投资项目的顺利实施带来风险，因此，在项目评估与筛分时应该独立地按照标准规范的方法进行评价。政府投资项目的评估还需要慎重考虑可持续性的问题，主要包括财务可持续性与环境可持续性的评价。财务可持续分析中必须注意财政资金与必要融资的关系，强化成本回收，对项目经营者提供财务激励等问题。对环境可持续性的问题可以通过环境影响价值化的分析方法给出客观而又有比较的评价。
Chinese government investment project presences some problems, such as less efficiency. One of the most reasons is those projects evaluation systems are not so perfect. All of those represent as, evaluation methods only emphasize the financial evaluation, and national economic evaluation methods can not really typically the opportunity cost of society, and it is less criterion at evaluation society, politics, culture, and circumstance, and the active of evaluation formalize.
While founding the perfect government investment project Evaluation System, the first problem is definitude the scopes of government investment. This paper consider
that the scopes of government investment can be partitioned as two part--profitability
and commonweal project, by information perfect degree and profitability. The scopes of government investment can step down, while civilian capital substitute government capital. Thus, government capital will bring into play role in society whole advancement and development.
The analyses of corresponding clustering can be used to the choose problem of scopes of government investment. Non-financial Evaluation System of government investment project should include contents such as tactic, politics, society, technique, circumstance, organizing, and synthesis estimate. Each one of those factor will take the risk, when government investment project be carried into execution. While government are filtrating item of investment, men should estimate them independent in term of standard or criterion method. In estimate of government investment, people should consider the continuability problem. It includes financial continuable and circumstance continuable. The analysis on financial continuable stresses the relations between government capital to necessary asset. The analysis on circumstance continuable can be settled by circumstance infection valuelize.
Chinese government investment project presences some problems, such as less efficiency. One of the most reasons is those projects evaluation systems are not so perfect. All of those represent as, evaluation methods only emphasize the financial evaluation, and national economic evaluation methods can not really typically the opportunity cost of society, and it is less criterion at evaluation society, politics, culture, and circumstance, and the active of evaluation formalize.
While founding the perfect government investment project Evaluation System, the first problem is definitude the scopes of government investment. This paper consider
that the scopes of government investment can be partitioned as two part--profitability
and commonweal project, by information perfect degree and profitability. The scopes of government investment can step down, while civilian capital substitute government capital. Thus, government capital will bring into play role in society whole advancement and development.
The analyses of corresponding clustering can be used to the choose problem of scopes of government investment. Non-financial Evaluation System of government investment project should include contents such as tactic, politics, society, technique, circumstance, organizing, and synthesis estimate. Each one of those factor will take the risk, when government investment project be carried into execution. While government are filtrating item of investment, men should estimate them independent in term of standard or criterion method. In estimate of government investment, people should consider the continuability problem. It includes financial continuable and circumstance continuable. The analysis on financial continuable stresses the relations between government capital to necessary asset. The analysis on circumstance continuable can be settled by circumstance infection valuelize.
引文
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[2] 胡家勇主编：《转型、发展与政府》，社会科学文献出版社，2003年2月第一版 刘伟、魏杰：《经济学导论》，中国发展出版社，2002年10月第一版
[3] 袁星侯、张馨，论公共基础设施投资的多元化
[4] 建设部城市基础设施投融资体制考察团报告，城乡建设，2000年4月P36
[5] 臧跃茹，英国基础设施的三种管理模式，管理现代化，1996年3月P63
[6] 刘新梅、万威武，基础设施管制体制改革中的政府行为，中国软科学，1999年8月
[7] 王丽娅，基础设施领域引入民间资本的若干问题探讨，《走入21世纪的中国基础领域改革》，北京：中国经济出版社，2000年5月
[8] 范恒山，城市基础设施与公用事业管理运营体制改革论纲，社会经济研究，P27
[9] 戴维·奥斯本特·盖布勒，《改革政府》，上海泽文出版社，1996
[10] 陶屹，经营性市政基础设施融资与资本市场，城市建设，2000年第5期
[11] 王俊豪，《中国基础设施产业政府管制体制改革的若干思考》，《经济评论》，1997年第10期
[12] Mikyung Yun & young-Ho Park: 《The Role of Foreign Investment in korean Privatization》，《对外经济政策研究》，1999年夏季号
[13] Ministry of Finance and Economy, Ministry of Commerce Industry and Energy, Fair Trade Commission, Financial Supervisory Commission: 《Top Five chaeble Reform》, August, 2000
[14] Paul Gomper, 1995: Optimal Investment, Monitoring and the Staging of Venture Capital, Journal of Finance.Vol.No.5
[15] Easterly, William & Robelo, Sergo, "Fiscal Policy and Economic Growth: An Empirical Investigation", Journal of Monetary Economics, December 1999
[16] George J.Benston·The Future of Asset Securitization: The benefits and costs of breaking up the bank· Journal of Corporate Finance, 1993(4) John Anderson. Asset Securitization: Current Techniques and Emerging Market Application: Euro money Book, 1997
[17] International Encyclopedia of the Social Science, New York, 1968, Vol. 13-14,344.
[18] Buchanan, J.M.: Constitutional Economics, Basil Blackwell, Oxford, and Cambridge, MA, 1991
[19] Foley, D.K.: Lindahl's solution and the core of an economy with public goods", Econometrica, 38 (January 1970), pp.66-72.
[20] Hirschman, A.O., Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations, and States, Harvard University Press, Cambridge, MA, 1970/1980.
[21] Tiebout, C., "A pure theory of local expenditures", Journal of Political Economy, 64 (1956), pp.416-424.Hirschman, Albert O.: Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations and States, Harvard University Press, Cambridge, MA 1970.
[22] Buchanan, J.M.: Constitutional Economics, Basil Blackwell, Oxford, and Cambridge, MA, 1991
[23] Seliger, Bernhard: Ubi Certamen, Ibi Corona. Ordnungspolitische Optionen der Europischen Union zwischen Erweiterung and Vertiefung, Institut for Wirtschaftspolitik der Christian-Albrechts-Universitit zu Kiel, Kiel, 1998.
[2] 胡家勇主编：《转型、发展与政府》，社会科学文献出版社，2003年2月第一版 刘伟、魏杰：《经济学导论》，中国发展出版社，2002年10月第一版
[3] 袁星侯、张馨，论公共基础设施投资的多元化
[4] 建设部城市基础设施投融资体制考察团报告，城乡建设，2000年4月P36
[5] 臧跃茹，英国基础设施的三种管理模式，管理现代化，1996年3月P63
[6] 刘新梅、万威武，基础设施管制体制改革中的政府行为，中国软科学，1999年8月
[7] 王丽娅，基础设施领域引入民间资本的若干问题探讨，《走入21世纪的中国基础领域改革》，北京：中国经济出版社，2000年5月
[8] 范恒山，城市基础设施与公用事业管理运营体制改革论纲，社会经济研究，P27
[9] 戴维·奥斯本特·盖布勒，《改革政府》，上海泽文出版社，1996
[10] 陶屹，经营性市政基础设施融资与资本市场，城市建设，2000年第5期
[11] 王俊豪，《中国基础设施产业政府管制体制改革的若干思考》，《经济评论》，1997年第10期
[12] Mikyung Yun & young-Ho Park: 《The Role of Foreign Investment in korean Privatization》，《对外经济政策研究》，1999年夏季号
[13] Ministry of Finance and Economy, Ministry of Commerce Industry and Energy, Fair Trade Commission, Financial Supervisory Commission: 《Top Five chaeble Reform》, August, 2000
[14] Paul Gomper, 1995: Optimal Investment, Monitoring and the Staging of Venture Capital, Journal of Finance.Vol.No.5
[15] Easterly, William & Robelo, Sergo, "Fiscal Policy and Economic Growth: An Empirical Investigation", Journal of Monetary Economics, December 1999
[16] George J.Benston·The Future of Asset Securitization: The benefits and costs of breaking up the bank· Journal of Corporate Finance, 1993(4) John Anderson. Asset Securitization: Current Techniques and Emerging Market Application: Euro money Book, 1997
[17] International Encyclopedia of the Social Science, New York, 1968, Vol. 13-14,344.
[18] Buchanan, J.M.: Constitutional Economics, Basil Blackwell, Oxford, and Cambridge, MA, 1991
[19] Foley, D.K.: Lindahl's solution and the core of an economy with public goods", Econometrica, 38 (January 1970), pp.66-72.
[20] Hirschman, A.O., Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations, and States, Harvard University Press, Cambridge, MA, 1970/1980.
[21] Tiebout, C., "A pure theory of local expenditures", Journal of Political Economy, 64 (1956), pp.416-424.Hirschman, Albert O.: Exit, Voice and Loyalty: Responses to Decline in Firms, Organizations and States, Harvard University Press, Cambridge, MA 1970.
[22] Buchanan, J.M.: Constitutional Economics, Basil Blackwell, Oxford, and Cambridge, MA, 1991
[23] Seliger, Bernhard: Ubi Certamen, Ibi Corona. Ordnungspolitische Optionen der Europischen Union zwischen Erweiterung and Vertiefung, Institut for Wirtschaftspolitik der Christian-Albrechts-Universitit zu Kiel, Kiel, 1998.