复式账户框架下的成本收益分析(英文)

A Multiple Account Framework for Cost-Benefit Analysis

本文探讨了基于电子表格数据对成本—收益进行分析的多账目分析框架,其中包括成本—收益分析师经常用到的概念,如用于市场失效分析的影子定价方法、净收益的分配、敏感性和风险性分析、公共基金的成本,以及环境效应。该分析框架可适用于多种项目和情形,并对于决策者和分析师而言具有优良的特性,如可使分析师较容易地对项目决策进行评估,为工程项目的公共利益、私人利益分析以及效率、相关利益集团分析提供所需的数据,包括现行的市场价格、影子定价中有争议的相关问题和非市场评估等。它还可以对内部一致性进行评估和审核。另外,该分析框架还有助于保证决策者决策过程的完整一致性和透明性,以及提供决策所需的详尽信息。

The paper presents a spreadsheet-based multiple account framework for cost-benefit analysis which incorporates all the usual concerns of cost-benefit analysts such as shadow-pricing to account for market failure,distribution of net benefits,sensitivity and risk analysis,cost d public funds,and environmental effects.The approach is generaliz- aide to a wide range of projects and situations and offetrs a number of advantages to both ana- lysts and decision-makers,including transparency,a check on internal consistency,and a detailed summary of project net benefits disaggregated by stakeholder group.Of particular im- portance is the ease with which this framework allows for a project to be evaluated from alter- native decision-making perspectives and under alternative policy scenarios where the trade- offs among the project's stakeholders can readily be identified and quantified.