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根据财政公共投资的内涵和投资效益评价的核心要素,构建了准则层包含财政教育投资、财政科技投资、财政文化体育投资、财政社会保障和就业投资、医疗卫生、农林水事务投资、交通运输、环境保护效益等8个方面的地方财政公共投资效益评价指标体系,采用G1-法和TOPSIS法相结合的组合评价法,建立了三级G1-T评价模型,并以云南省1998~2007年的相关数据为样本进行了实证研究,为未来财政公共投资决策提供参考依据。
According to the connotation of financial public investment and the evaluation of the core elements of investment efficiency, this paper constructs a guideline that includes the investment of financial education, financial science and technology investment, financial, cultural and sports investment, financial and social security and employment investment, health care, agriculture, forestry and water affairs investment, transportation, Environmental protection benefits and other eight aspects of the public finance evaluation index system of local public finance, the combination of G1-method and TOPSIS combined evaluation method, established a three-level G1-T evaluation model, and in Yunnan Province from 1998 to 2007 Data for the sample conducted an empirical study for the future financial public investment decision-making to provide a reference.