基于德尔菲法的艾滋病防治专项支出绩效考评指标体系构建

Construction of AIDS prevention and control special expenditure performance evaluation index system based on Delphi method

目的:为财政部门开展艾滋病防治专项支出绩效考评提供技术支持。方法:利用德尔菲法及层次分析法相关理论,构建绩效考评指标体系。结果:开发出了包含业务、财务、综合等3个一级指标,目标完成程度、组织管理水平等8个二级指标及46个三级评价指标的绩效考评体系。结论:虽然评审专家对个别指标存在一定疑义,但就专家构成以及评分结果来看,该指标体系及权重基本符合理论与实践需要,具备可操作性,并且可为财政部门制订其他相关公共卫生项目支出绩效评估指标体系提供经验借鉴。

Objective To provide the technical support for the relative financial departments to evaluate the performance of AIDS prevention and control special expenditure project. Methods Based on Delphi method and AHP method, this study established the performance evaluation indexes system. Results Based on the project features, this study had established the performance evaluation system including three dimensions such as operational indicators, financial indicators and comprehensive indicators, 8 secondlevel indicators and 46 thirdlevel evaluation indicators. Conclusions Although there are doubts on two indicators of the performance evaluation index system,this index system has the operability and can meet the demand on theories and practices. And it is able to provide some experience for the relative financial departments to evaluate the performance of other public health special expenditure projects.