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在分析财政支出绩效评价基本概念的基础上,论证了农村公路绩效评价的必要性;针对农村公路的经济学特征和其具有的政府投资项目的特点,分析了与之相适应的农村公路绩效评价内容、评价方法等方面的要求;在此基础上,将企业管理的一般理论和交通规划及评价的相关理论应用于农村公路的绩效评价,并分别以此为主线,介绍了基于目标评价法、综合指数法和基于历史动态评价法的理论方法体系;结合浙江省“乡村康庄工程”绩效评价,论述了相关理论、方法的具体应用。
Based on the analysis of the basic concept of performance appraisal of financial expenditure, the necessity of rural road performance appraisal is demonstrated. According to the economic characteristics of rural road and the characteristics of government investment projects it has, the performance evaluation of rural highway Content, evaluation method and so on. On this basis, the general theory of enterprise management and the related theory of traffic planning and evaluation are applied to the performance evaluation of rural roads. Based on this, The comprehensive index method and the historical method of dynamic assessment based on the theoretical system; combined with the performance of Zhejiang Province “Village Kangzhuang project”, discusses the specific application of the relevant theories and methods.