企业设备投资财政贴息绩效评价指标体系研究

The Research on Performance Evaluation Indicator System of Finance Discount for Enterprise's Equipments

在供给侧结构性改革背景下,为科学评估企业设备投资财政贴息对于企业"去产能"效果、发展能力提升、企业转型升级以及区域产业结构调整的促进作用,从项目立项合理性、项目管理效率性和效益性角度,设计了企业设备投资财政贴息绩效评价指标体系,确定了指标具体核算方法,可为政府财政贴息绩效评价提供参考,并为供给侧改革背景下优化政府财政决策、扩大有效供给提供理论依据。

In order to scientifically assess the acceleration of fiscal interest discount for equipment investment for cutting overcapacity, promoting development, upgrading of enterprises and adjusting regional industrial structure under the background of supply-side structural reform, considering the rationality, efficiency and performance of the project, this paper designed a per-formance evaluation indicator system of finance discount for enterprise′s equipment investments, and determined specific account-ing methods, so as to provide scientific performance evaluation method for fiscal interest discount policy, and provide reasonable basis to expand effective supply and optimize the financial decision-making under the background of supply-side structural re-form.