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近年来政府财政支出绩效评价,由小规模试点到大规模全方位实施开展开来,绩效评价结果的应用以及绩效问责机制的建立成为首要讨论的焦点。本文拟利用基于熵权-AHP的未确知测度模型对财政大额支出项目进行绩效评价,并将其结果与DEA方法计算出的结果进行比较,以期验证未确知测度模型运用于政府财政支出项目绩效评价的可行性及准确性,也为绩效评价模型和方法使用的探索提供借鉴和指导意义。
In recent years, the performance appraisal of government fiscal expenditure has been carried out from small-scale pilot projects to large-scale all-round implementation. The application of performance appraisal results and the establishment of performance accountability mechanism have become the focus of discussion. This paper intends to use the unascertained measure model based on entropy weight-AHP to evaluate the performance of large-scale fiscal expenditure projects and compare the results with the results calculated by DEA method in order to verify that the unascertained measure model is applied to government fiscal expenditure Project performance evaluation of the feasibility and accuracy, but also for the performance evaluation models and methods to explore the use of reference and guidance.