战略性新兴产业LED发展专项资金财政绩效评价的实证研究——基于广东省2014年的数据

Performance Evaluation of Strategic Emerging Industry Development Special Funds-Based on the Data of Guangdong Province in 2014

通过构建基于逻辑模型的战略性新兴产业发展专项资金绩效评价指标体系,对广东省LED产业发展专项资金进行绩效评价与分析。评价结果显示,广东省LED产业发展专项资金绩效水平"良好",在社会经济效益、技术进步等方面取得一定成绩;同时,该专项资金在目标设置、资金分配、资金管理、项目监管等方面也存在不同程度的问题,导致这些问题的原因主要在于政府职能定位不清晰、资金管理制度不健全以及企业绩效意识缺乏等。要提高LED产业发展专项资金绩效,应在完善资金管理办法、提高项目单位资金自主权的同时,加强企业财务合规性与项目进度监督,切实落实专项资金的绩效问责制度。

In this paper, we use the data of Guangdong Province in 2014 to evaluate the performance of LED industry development special funds based on a performance measurement indicators system which was built on the basis of a logic model. The findings show that the goals of the special funds were basically achieved, which producing a series of social and economic benefits. However, there are some problems with goals setting, fund allocation,project management and monitoring because of unclear positioning of the government functions, unsound management system of special funds, and poor performance awareness of enterprises. Therefore, the government should improve special funds management systems and give the enterprises more autonomy in using special funds; strengthen project supervision and take a further step to implement the performance accountability of the special funds.