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论文编号：	15082
作者编号：	2320224208
上传时间：	2024/12/10 11:09:52
中文题目：	X区道路清扫保洁项目绩效评价指标体系优化研究
英文题目：	Research on Optimization of Performance Evaluation Index System for Road Cleaning and Sanitation Project in X District
指导老师：	李元
中文关键字：	项目绩效评价；道路清扫保洁项目；平衡计分卡
英文关键字：	Project performance evaluation; Road sweeping and sanitation project; Balanced scorecard
中文摘要：	近年来，随着财政管理改革的深化，各级政府对预算绩效管理的重视程度不断提升，旨在优化资源配置、提升财政资金使用效率与透明度。作为地方政府预算绩效管理的关键环节，项目绩效评价的改进对于增强项目管理水平、明确部门管理责任、促进财政资金的科学合理使用具有重要意义。 作为城市面貌的直接体现，道路的清洁程度不仅关乎市民的生活质量与健康福祉，更是衡量一个城市管理水平、文明程度及可持续发展能力的重要指标。随着人们环保意识的增强和对美好生活环境追求的提升，城市道路清扫保洁项目已超越了传统的“扫大街”范畴，转而成为集机械化作业、智能化管理、资源化利用于一体的综合性系统工程。平衡计分卡作为一种多维度、系统化的绩效评价工具，在企业及公共部门管理中已展现出显著成效，但其在地方政府项目绩效评价中的直接应用尚属少数。本文立足于国内外财政项目绩效评价与平衡计分卡应用的相关研究，针对X区道路清扫保洁项目的具体情况，探讨了平衡计分卡在该项目绩效评价中的应用潜力与路径。 本文首先回顾了财政项目绩效评价与平衡计分卡的理论基础，梳理了国内外相关领域的研究进展与实践案例。随后，深入分析了X区道路清扫保洁项目绩效评价的现状与不足，明确指出了当前评价体系面临评价结果与现实不符、无法有效体现绩效目标、指标设计和权重设置不科学等问题。在此基础上，本文论证了使用平衡计分卡进行财政项目绩效评价的必要性和可行性，提出了基于修正的平衡计分卡的项目绩效评价指标体系构建方案，重新搭建指标体系，并通过层次分析法确定指标权重，结合打分情况得出了该项目的综合评价结果。最后，对新旧指标体系得分情况进行了比较，根据指标失分情况提出X区道路清扫保洁项目优化建议，并研究了如何做到财政项目绩效评价的整体提升，以期为地方政府提高财政资金使用效率、提升公共服务质量提供有力支持。
英文摘要：	In recent years, with the deepening of fiscal management reforms, governments at all levels have increasingly emphasized budget performance management, aiming to optimize resource allocation and enhance the efficiency and transparency of fiscal fund utilization. As a crucial link in local government budget performance management, the improvement of project budget performance evaluation is of great significance for enhancing project management levels, clarifying departmental management responsibilities, and promoting the scientific and rational use of fiscal funds. As a direct reflection of a city's appearance, the cleanliness of roads not only concerns citizens' quality of life and health but also serves as an essential indicator to measure a city's management level, civilization, and sustainable development capabilities. With the enhancement of people's environmental awareness and the pursuit of a better living environment, urban road cleaning and sanitation projects have transcended the traditional scope of "street sweeping" and evolved into a comprehensive system integrating mechanized operations, intelligent management, and resource utilization. The Balanced Scorecard (BSC), as a multi-dimensional and systematic performance evaluation tool, has demonstrated remarkable effectiveness in corporate and public sector management, yet its direct application in local government project expenditure performance evaluation remains limited. Drawing on relevant research on fiscal project budget performance evaluation and BSC applications both domestically and internationally, this paper explores the potential and pathways for applying BSC in the performance evaluation of the road cleaning and sanitation project in District X, given its specific circumstances.Firstly, the paper reviews the theoretical foundations of fiscal project budget performance evaluation and BSC, summarizing research progress and practical cases in related fields worldwide. Subsequently, it delves into the current status and shortcomings of the performance evaluation system for the road cleaning and sanitation project in District X, highlighting issues such as discrepancies between evaluation results and reality, ineffective reflection of performance targets, and unscientific indicator design and weight settings. Based on this analysis, the paper argues for the necessity and feasibility of using BSC for fiscal project budget performance evaluation, proposing a revised BSC-based project performance evaluation indicator system. This system is structured around four dimensions: public, financial, internal business processes, and learning and growth. The Analytic Hierarchy Process (AHP) is employed to determine indicator weights, and a comprehensive evaluation result is derived through scoring. Finally, the paper compares the scores of the old and new indicator systems, offers optimization suggestions for the road cleaning and sanitation project in District X based on lost points, and examines improved pathways for project budget fiscal performance evaluation. The ultimate goal is to provide robust support for local governments in enhancing fiscal fund utilization efficiency and improving public service quality.
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