基于层次分析法的地方财政评价模型及其应用

Evaluation model of local finance and its application based on AHP

客观、全方位地评估地方财政是一项复杂的系统工程,需要建立优化、简单的数据模型和科学的决策方法,为此,构造了地方财政评价体系;然后针对评价体系各层次、各指标的相对重要性各不相同及难以科学确定的特点,建立各层次的判断矩阵,采用层次分析法确定财政评价指标的权重,并对层次单排序、总排序进行严格的一致性检验。结果表明该评价体系(模型)客观实用,可对地方财政作出合理决策提供重要支持。

To do an objective, comprehensive assessment of local finance is a complex systematic project, which relies on setting up an optimal, simple model and scientific decision method. We construct a local finance evaluation system. Aiming to the difference of relative importance of evaluation system for all levels and indicators, and difficult scientific determination, we set up judgment matrix for all levels, use AHP to determine the weight of financial evaluation index, and conduct a consistency test for the level of single-sort, total-sort strictly. The result of the evaluation is objective and practical, which provides an important support for making a rational decision for local finance.