地方政府融资平台债务绩效评价指标体系的构建∗

摘要

针对地方政府融资平台债务的运作特点，以逻辑模型为基础，设计出横向包含“投入—过程—产出—影响”四个环节、纵向包括“绩效目标—绩效环节—绩效因素—绩效指标”四个级次的债务绩效评价指标体系框架。在此基础上，考虑到构建的债务绩效评价指标体系具有明显的多层次递阶特征，并且指标之间存在相互影响的网络关系，运用基于三角模糊数的网络层次分析法(FANP)，确定债务绩效评价指标体系的各具体指标权重，进而为实践部门开展地方政府融资平台债务绩效评价提供科学工具并搭建操作平台。%Aimed at the operational characteristics of the local government financing platform debt and based on the logic model,the paper designs the performance evaluation index system which contains four critical links of “input-process-output-effect”and four levels of “aims of performance-links of performance-elements of performance-indexes of performance”.On this basis,taking the multi-level hierarchical charac-teristic of the index system and the interaction effect among the indexes into consideration,the paper deter-mines the weight of the each index of evalution index system by applying FANP.It has a strong operation-al and practical value for the development of performance evaluation of local government financing platform debt.