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论文编号：	14784
作者编号：	2120213421
上传时间：	2024/6/11 8:14:16
中文题目：	L学校基础设施建设类项目绩效评价体系优化研究
英文题目：	Research on Optimizing the Performance Evaluation System of L School Infrastructure Construction Projects
指导老师：	杨玉武
中文关键字：	绩效评价；平衡计分卡；建设类项目；学校
英文关键字：	Performance evaluation; Balanced scorecard; Construction projects; School
中文摘要：	校园基础设施建设项目包括新建、改建、扩建的建筑工程，维修工程、装饰工程等。此类项目资金需求大，安全要求高，备受社会关注。L学校为预算单位，根据《项目支出绩效评价管理办法》预算单位每年要对申请到专项资金的项目进行项目绩效评价。绩效评价可以提升财政资金的利用效率，提升单位为社会提供公共服务的水平；可以防微杜渐，及时发现专项资金的使用问题，规范项目流程，防止出现财务问题。 本文基于基础设施类项目的特点、绩效评价的相关概念、平衡计分卡的原理，利用文献资料法、案例分析法、访谈法、问卷调查法，识别出L学校在绩效评价工作中存在绩效指标有待优化、绩效评价过程有待完善、绩效评价执行力度不佳等问题。 通过分析项目绩效评价的现状及存在问题，基于平衡计分卡理念，从财务、客户维度、内部管理、学习与成长四个维度，构建了含有11个一级指标和28个二级指标的项目绩效评价指标体系，并应用层次分析法为各指标赋权重，搭建了新的项目自评模型。同时根据实际情况将绩效评价过程、绩效评价组织根据需求进行优化设计。 所提出绩效评价体系为后续校园基础设施建设类项目的实施提供了理论支撑，奠定了理论基础。通过对绩效评价指标的综合分析，可规范校园基础设施建设类项目的管理行为，提高管理水平，不仅能够让财政资金落到实处，更是规范工作流程、提高工作效率的有力抓手，并为其他校园基础设施建设类项目乃至其他类型项目提供参考和指导。
英文摘要：	Campus capital facilities construction projects include new construction, remodeling and expansion of building works, maintenance works, earthworks, decorative works and so on. This kind of project has a large demand for funds, high safety requirements, and is of great concern to the society.L School is a budget unit, and according to the "Management Measures for Performance Evaluation of Project Expenditures" the budget unit has to carry out a project performance evaluation of the project for which the special funds are applied down every year. Performance evaluation can improve the efficiency of the use of financial funds, enhance the level of the unit to provide public services to the community; can be prevented and prevented, timely detection of the use of special funds, standardize the project process, to prevent the emergence of financial problems. Based on the characteristics of infrastructure projects, relevant concepts of performance evaluation, and the principle of balanced scorecard, this paper uses the literature method, case study method, interview method, and questionnaire survey method to identify the problems of performance indexes to be optimized, performance evaluation process to be completed, and poor implementation of performance evaluation in the performance evaluation work of L school. By analyzing the current situation and problems of project performance evaluation, based on the concept of balanced scorecard, we constructed a project performance evaluation index system containing 11 first-level indicators and 28 second-level indicators from the four dimensions of finance, customer dimension, internal management, and learning and growth, and applied the hierarchical analysis method to assign weights to the indicators to build up a new project self-assessment model. At the same time, the performance evaluation process and performance evaluation organization are optimized and designed according to the actual situation. The proposed evaluation system provides theoretical support and lays a theoretical foundation for the implementation of subsequent campus infrastructure construction projects. Through the comprehensive analysis of performance evaluation indicators, the management behavior of campus infrastructure construction projects can be standardized and the management level can be improved, which not only can make the financial funds put into practice, but also is a powerful hand to standardize the workflow and improve the work efficiency, and provides reference and guidance for other campus infrastructure construction projects and even other types of projects.
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