税收优惠政策实施绩效的模糊综合评价

The Fuzzy Comprehensive Evaluation of the Performance Effect of Preferential Tax Policy

如何对经济政策实施绩效加以公正、客观的定量化评估,不仅是关系经济政策延续运用和调整的规范性课题,同时也是对经济政策实行科学化管理的实证性课题。通过借鉴综合评价企业技术创新绩效定量分析的一般方法,利用模糊综合评价技术,可以总结对区域型税收优惠政策实施绩效进行综合评估的一般思路和方法。

How to evaluate the performance effect of economic polices through fair and objective quantitative evaluation, is not only the regulative task that is related to the continuous application and adjustment of economic policies, but also the experi- mental task that realizes scientific management to the policies. By referring to the general quantitative analysis on comprehens- ive evaluation of the technological innovation effect in enterprises and applying the fuzzy comprehensive evaluation, we can work out the general thought and method on how to carry out comprehensive evaluation on the performance effect of regional preferential tax policies.