公共项目经济评价体系研究

【作者】 王红岩；

【导师】 何佰洲；

【作者基本信息】 东北财经大学 ， 技术经济与管理， 2007， 博士

【摘要】 公共项目是维护社会生产和生活的基础，是支撑城乡健康运行的命脉，对经济社会的可持续发展，促进和谐社会的构建起着重要作用。特别是目前以扩大内需为主的政策下，公共项目更发挥了举足轻重的作用。在十届全国人大五次会议上温总理提出了今后一定时期公共项目投资的重点范围：加强关系经济社会全局和长远发展的重大项目建设，加快大型水利、能源基地、铁路干线、国道主干线等重要基础设施建设。积极引导社会资金更多地投向农业农村、社会事业、自主创新、资源节约、环境保护和中西部地区。要深化投资体制改革，完善重大投资项目决策制度和责任追究制度。由此可见，在今后一定时期政府要加大公共项目的投资力度，加强公共项目的建设，以实现社会经济发展的长远目标。而完善重大投资项目决策制度和责任追究制度是实现这一目标的基础和制度保证。目前，我国公共项目决策机制还不健全，长期存在着项目决策失误率居高不下、投资效率低的问题。为了提高公共项目的投资效率，必须重视公共项目的可行性研究和项目评估，完善公共项目经济评价理论和方法体系，以提高决策的科学化水平。长期以来，在我国公共项目评价工作中，没有专门的公共项目经济评价体系和理论方法。一直是采用“财务评价”和“国民经济评价”两个层次，明显含有改革开放初期的“效率优先、兼顾公平”的思想。而且传统的评价理论也制约了新形势下公共项目经济评价目标的实现。因此，有必要根据新形势下我国经济发展的特征，考虑一定的前瞻性，整合相关经济理论，形成系统化、专门服务于公共项目经济评价的理论体系，并作为我国公共项目经济评价的理论基石。“十一五”规划中明确提出的循环经济、经济社会和谐发展、建设社会主义新农村等发展目标，都是要求转变经济增长方式，即从以追求经济高速增长为主要目标，转变为现阶段关注经济增长过程中的经济协调发展问题、收入分配问题，以及经济可持续发展的循环经济发展模式。因此，今后在经济评价中，公共项目的社会福利性，将以经济可行、社会公平、环境可持续发展的理念来体现与评价。公共项目决策呈现从单一准则的政府决策向多准则、多层次的公众参与决策发展的趋势，这就要求对公共项目经济评价方法进行不断创新。完善公共项目经济评价体系，关键是要解决公共物品定价、费用分摊、外部效果处理、转移支付等问题。本文力图通过对公共项目经济评价进行深入、系统的研究，捕捉新形势下公共项目经济评价的新特点、新规律，探寻完善公共项目经济评价体系的新思路，提出解决存在问题的方法，以多元价值观的视角对现有评价体系进行补充和完善，并在现有指标体系的基础上，构建以可持续发展理论和循环经济理论为依据的公共项目宏观经济影响和社会影响评价指标体系，尝试建立一套理论科学、切合实际、系统完整的公共项目经济评价体系，为公共项目的可行性研究和评估的实践工作提供参考。本文共9章，分六大部分。第一部分为第1章，在介绍了选题背景和研究意义的基础上，界定了公共项目的概念及其相关范畴，并回顾了国内外相关研究的情况，本章的阐述作为后面各章分析的前提和准备。第二部分为第2章，分别介绍了公共物品理论、外部性理论、公共项目分析理论和可持续发展理论，以此来解释公共项目的性质、特点、分类和范围，公共项目的外部性对策，公共项目经济决策中的政府行为以及公共项目选择的出发点，为公共项目经济评价体系的构建奠定了理论基础。第三部分为第3章，对公共项目决策机制进行国际比较，分别从公共投资领域、公共项目建设方式、公共项目决策体系等方面进行了比较，并指出发达国家公共项目决策实践可以借鉴的经验。在此基础上，全面、系统地进行中西方公共项目经济评价体系的分析比较，从而找出目前我国公共项目经济评价存在的问题，提出我国公共项目经济评价的发展方向。第四部分为第4章，从现代社会发展中多利益主体的效率性、公平性、参与性和可持续性等多元价值观的视角，提出公共项目经济评价体系的设计思路，并分析了影响公共项目经济评价目标实现的关键因素：公共物品定价、投资分摊、外部效果、转移支付。提出公共项目经济评价体系包括：财务分析、经济分析、宏观经济影响与社会影响分析、风险分析四个层次。第五部分为第5～8章，分别分析了财务分析、经济分析、宏观经济影响与社会影响分析三个方面的评价内容、方法和指标体系，以及评价方法在不同行业的应用特点。第5章从公共项目财务费用与效益的识别入手，在现有投资项目财务分析体系的基础上，构建了公共项目财务分析的框架，建立了完善的公共项目财务分析体系，并针对公共项目的特点，重点介绍了财务生存能力分析方法。第6章从公共项目经济费用与效益的识别入手，采用费用—效益分析和费用—效果分析方法对经济费用和经济效益进行计量，并提出以实物期权评价“平台型”公共项目期权价值的技术思路。第7章提出了对于特大型公共项目进行宏观经济影响与社会影响分析的必要性，分析了宏观经济影响与社会影响分析的内容，并在现有公共项目经济评价指标体系的基础上，提出了基于可持续发展理论和循环经济理论的公共项目经济评价指标体系。第8章对处于不同行业的公共项目，提出了根据各行业的不同特点进行费用与效益的识别、计量的具体方法，也是第5、6、7章内容的具体应用。第六部分为第9章，总结全文研究内容得出主要结论，并指出论文不足之处，以待今后继续研究。更多还原

【Abstract】 Public project is the foundation in maintaining social activities, and also the lifeline in supporting the economy in both urban and rural area. It plays an important role in development of sustainable economy and in building of a harmonious society. Particularly, the role of public project seems more decisive under the expansion policy of domestic demand. In the Fifth Session of the 10^th NPC, Premier Wen proposed the scope and field of public investment during a certain time in the future, which includes major projects related to long-term development, projects of water conservancy, energy base, railway lines, infrastructures and main arteries. The government should guide social capital to invest more on rural communities, middle and western regions of China, social affairs, project with independent innovations, resources saving techniques, and environmental protection. The reformation of investment system should be deepened and regulations of strategic decision making and accountability system should be improved. This shows that the government will increase the amount of investment in public projects in order to realize the goal in the long-run development. And the perfection of the regulations in strategic decision and accountability system is a guarantee to accomplish the goal.Presently, China’s decision-making mechanism of public projects is not perfect yet, and there is a high error rate in decision-making, which leads to the low efficiency in investment. In order to improve the efficiency, more attention should be paid to the feasibility study and project appraisal of public project. At the same time, we should perfect the economic theory and system of method to make the investment more scientific.For a long time, there is no specific evaluation system in public projects." financial evaluation" and "national economic evaluation" ,two levels of method, are adopted, which obviously contains the theory of "efficiency is weight more than equity" put forward during the early time of the reformation and open up. The traditional ways of evalution become a restriction in accomplishing the goal of public project economic evaluation. Therefore, it is necessary to compile related economical theory and form a systematic method to serve for the public project economic evolution system, adjusting to the characteristic of economic development in the new situation of China considering a forward looking. "The 11^th five years" plan addresses recycling economy, social harmony and economic development, and to build a new socialist countryside. All are required a change in the mode of economic growth, which changes form the mode in pursuit of rapid economic growth to the mode concerning more about harmonious society, income distribution, and recycling economy development mode of sustainable development. So, in order to appraise the welfare contained in a public project, the concept of economic feasibility, social equity, and environmental sustainable development can be used in the future. The public project decision-making process appears such a trend that it changes from single criteria government decision-making to multi-criteria, multi-level public decision-making, which acquires continuous innovation in the method of public project evaluation.Solving the problem of public goods pricing, cost-sharing, external effects, governmental transfers, and other issues is the key to construct a perfect public project evaluation system. This paper tries to capture new features and regulations of public project evaluation in new situation through in-depth and systematic research, and find out ways to solve the problems. To supply and perfect current evaluation system in the prospect of pluralist values, and to establish a index system to evaluate macro economical effects and social effects depending on sustainable development and recycling economic theories on the basis of current index system., and trying to construct a scientific, adaptable, and complete system to guide the practice of public project evaluation and feasibility study.Nine chapters are involved in six parts.The first part, chapter 1, introduce the background of the subject and purport of this study, define the concept of public projects and related area, and explore studies both domestic and abroad. This part is the preparation and basis of the analysis in the following parts.The second part, chapter 2, introduce the public goods theory, external theory, theory of public projects analysis, sustainable development respectively, explain the nature, the characteristic, the classification, the external policy, and government behavior in the decision-making process as well as the starting point of public project selecting, which forms the foundation of public project economical evaluation system.The third part, chapter 3, is to compare the mechanism in decision-making with an international comparison included public investment area, mode of public project construction, public project decision-making system and so on. And point out the referable experiences in international practice. This comprehensive and systematic comparison in public project economic evaluation system between demestic and abroad may show the direction for the development of public project economic evaluation in our country.The fourth part is the chapter 4. A way of thinking which help to construct the public project economic evaluation system is put forward through the value of efficiency, fairness, participation, and sustainable development of multi-beneficiary in modern society. Four crucial factors including pricing of public goods, sharing of investment, external effect, and government transfers. Four levels are involved in the public project economics evaluation system, including financial analysis, economic analysis, macroeconomic and social effect analysis, and risk analysis.The fifth part contains three chapters, chapter 5, 6, and 7, which gives detailed information of content of assessment, methods, and index system respectively in the financial analysis, economic analysis, macro economical and social effect analysis, and usage of methods in different industries. In chapter 5, the identification of financial cost and benefit in the public project is the main focus. A public project analysis frame is established upon current investment system according to the characteristic of public project and the way to analyze financial survival ability is also specified. Analysis in chapter 6 starts from the identification of the economic cost and benefit using methods of cost-benefit analysis and cost-effect analysis to calculate economic cost and benefit, and go on with the evaluation of technical thinking path of the "platform mode" option value of public project by real options. In chapter 7, the necessity of macro economical and social effect analysis in a major public project is emphasized,and content of macro economical and social effect is analyzed,. And establish an index system for public project upon the theory of sustainable development and recycling economy. In chapter 8, different ways of identification and calculation are applied in different industries according to the different features they have. This chapter is also the application of the theory introduced in chapter 5 to 7.The sixth part, chapter 9, gives the conclusion of the study together with the shortcomings which need further studies in future.更多还原