摘要
金融基础设施建设中的开发类信息化项目,具有社会影响大、建设周期长、资金投入大、建设难度高等鲜明特征。如何以绩效评价为引领确保项目成效、规避建设风险,是项目建设单位面临的重要课题。本文针对开发类信息化项目管理中普遍存在的问题,对金融基础设施开发类信息化项目的绩效评价体系设计提出了具体的思路和方法,从而为金融基础设施建设单位开展信息化项目绩效评价提供参考。
Development informatization projects in the construction of financial infrastructure are characterized by large social impact, long construction period, large capital investment and high construction difficulty. How to ensure project effectiveness and avoid construction risks under the guidance of performance evaluation is an important issue faced by project construction entity. This paper puts forward specific ideas and methods for the performance evaluation system design of financial infrastructure development informatization projects, aiming at summarizing the common problems in development informatization project, so as to provide reference for financial infrastructure construction entities to carry out informatization project’s performance evaluation.
出处
《管理会计研究》
2022年第6期82-91,共10页
MANAGEMENT ACCOUNTING STUDIES
关键词
绩效评价
开发类信息化项目
金融基础设施
Performance Evaluation
Development Informatization Projects
Financial Infrastructure