%0 Journal Article
%T 地方政府专项债券资金绩效评价研究<br>Research on Performance Evaluation of Local Government Special Bond Funds
%A 谢松洪
%A 廖勇
%A 王泽亚
%J Finance
%P 489-495
%@ 2161-0975
%D 2024
%I Hans Publishing
%R 10.12677/FIN.2024.142053
%X 基于2021年全国各省市地方政府专项债券相关数据，通过从发行设计、经济与社会效益与偿债保障三方面构建绩效评价体系，运用熵权法对地方政府专项债资金绩效进行综合评分。研究发现，社会效益和财政运行状况是影响地方政府专项债券资金绩效评价结果的主要因素；山东省在发行设计、经济和社会效益、偿债保障三个方面均表现较好，明显优于其他省份。<br />
Based on the data related to local government special bonds in 2021 in all provinces and cities across the country, a performance evaluation system is constructed from the three aspects of issuance design, economic and social benefits and debt service guarantee, and the entropy power method is used to provide a comprehensive score for the performance of local government special bond funds. It is found that social benefit and financial operation status are the main factors affecting the performance evaluation results of local government special bond funds; Shandong Province performs better than other provinces in the three aspects of issuance design, economic and social benefit, and debt service guarantee.
%K 地方政府专项债券，资金绩效评价，区域差异<br>Local Government Special Bonds
%K Fund Performance Evaluation
%K Regional Differences
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=82839