一种测度基层政府财政透明度执行力的新方法

A New Method of Measuring Local Government Fiscal Transparency Executive Ability

对政府执行力测度的方法研究是将其应用于实践的重要前提。针对现有方法的不足,本文提出了DELPHI-TOPSIS综合分析法。该方法对准则层指标的权重给出了统一的赋值原则,建立各可行方案之间具有可比性的数量关系,以最优理想解和负理想解两个基准为依据,精确反映各评价方案之间的差距。在实证研究中,运用DELPHI-TOPSIS法对我国31个基层政府的财政透明度执行力情况进行测量,数值结果表明本文方法的有效性和可行性。

The research of method for measuring government executive ability is an im- portant prerequisite to apply it in practice. For the lack of existing methods, we propose DELPHI-TOPSIS comprehensive analysis which gives a uniform evaluation principles to Cri- teria layer index weight, establish comparable quantitative relationship between the possible options, can accurately reflect the disparity of evaluation programs based on the two bench- mark of best ideal solution and negative ideal solution. In the empirical study, DELPHI- TOPSIS is used to measure 31 local Governments fiscal transparency executive ability, nu- merical results show the method is effectiveness and feasibility.