多主体财政重点专项支出绩效评价方法研究--基于改进的AHP指标赋权

摘要

Financial large special expenditure invests amount of money, and involves several government departments and many companies in different fields. So, based on the characteristics above, the scale of the AHP judgment matrix is changed and the ordinal consistency testing is added to AHP in this paper, in order to find a proper weighting method in performance evaluation. The empirical analysis proves that the improved AHP can effectively work out a scientific weigh-ting result in the performance evaluation of financial large special expenditure.%本文基于财政重点专项支出投入总金额高、参与政府部门多、涉及行业广的特点，通过改进层次分析法的判断矩阵标度，引入次序一致性检验，探讨适用于此类项目支出绩效评价的指标赋权方法。实证检验证明，改进的层次分析法能够有效保证财政重点专项支出绩效评价指标赋权结果的合理性与科学性。