基于平衡计分卡的土地综合整治项目绩效评价研究

Research on performance evaluation of land comprehensive renovation project based on balanced scorecard

土地综合整治项目绩效评价是科学分析项目运行情况的重要环节,同时对进一步规范项目实施具有重要意义。本文在梳理土地综合整治发展历程、概念内涵和效益评价指标体系及评价方法的基础上,引入平衡计分卡的研究方法,从经济、民生、流程管理和学习与成长4个维度,构建了土地综合整治项目绩效评价指标体系,并以安吉县孝丰镇土地综合整治项目为研究对象进行实证分析,结果显示经济维度得分2.524、民生维度得分2.031、流程管理维度得分2.175、学习与成长维度得分2.000,4个维度评价结果为1中3良。项目综合得分为2.232,综合评价等级为良好。评价结果客观反映了土地综合整治项目的成效,对未来其它区域开展土地综合整治项目绩效评价提供了借鉴。

The performance evaluation of land comprehensive renovation projects is an important link in scientifically analyzing the operation of the project.and it is of great significance to further standardize the implementation of the project.Based on the analysis of the development process,concept connotation,benefit evaluation index system and evaluation method of land comprehensive renovation,the research method of balanced scorecard is introduced to construct the performance evaluation index system of land comprehensive improvement project from the four dimensions of economy,people′s livelihood,process management and learning and growth,and the land comprehensive improvement project of Xiaofeng Town,Anji County is taken as the research object for empirical analysis.The results show a score of 2.524 for the economic dimension,2.031 for the people′s livelihood dimension,2.175 for the process management dimension,and 2.000 for the learning and growth dimension,with the four dimensions evaluated as 1 medium and 3 good.The economic dimension is poorly evaluated,mainly due to poor investment return rates and poor cultivated land upgrading rates,which is consistent with the fact that the comprehensive land improvement project itself has a large amount of investment and the characteristics of basic and public welfare projects;their benefits are more reflected in social benefits and ecological benefits.The comprehensive score of land improvement is 2.232,and the comprehensive evaluation level is good.The evaluation results objectively reflect the effectiveness of land comprehensive improvement projects,and the the results of the study provide reference for the performance evaluation of land comprehensive improvement projects in other regions in the future.