? 1, special bond project performance evaluation index system (reference)
? 2, special bond project performance evaluation report (reference sample)
? 3, special bond project performance self-evaluation table
? 4, special bond project performance evaluation guide
? 5, special bond project performance evaluation index system (reference)
? 6, special bond project performance evaluation report (outline)
Scoring Index System for Pre-performance Evaluation of Special Bond Projects (Reference)
Key points of demonstration index evaluation score (points)
Whether the necessity, public welfare and profitability of the project implementation are related to the decision-making and deployment, departmental functions and planning of the central, provincial and provincial governments.
(1) Is the demand urgent 5
② Whether there is substitutability 5
Whether public welfare belongs to public welfare 6
Whether the efficiency has obvious economic benefits 6
Compliance and feasibility of investment in project construction and due investment ① Whether the sources and channels of funds comply with relevant regulations and whether the financing procedures are scientific and standardized 2 12.
(2) Whether the power of affairs, expenditure responsibility and financial resources match 2.
Whether the project maturity date ① can form the physical workload of the year when the bond funds are used 6
② Whether the relevant infrastructure conditions can be effectively guaranteed.
The source and feasibility of the project funds are in place, and the rationality of the financial support ① Are there any other funds repeatedly invested by the finance department 5 10?
② Whether the financial support model is scientific and reasonable 2
Controllability of fund-raising risk Whether the fund-raising risk is controllable and whether the fund-raising can be put in place in time 3.
Project income, cost and income forecast are reasonable. Possibility of income realization ① Whether the project income calculation is sufficient 62 1
② Whether the project income is easily influenced by policies and market environment. five
Effectiveness of cost control measures ① Whether the cost calculation is sufficient 5
② Whether the cost control measures are scientific and effective 5
Rationality of bond capital demand and rationality of input-output ratio 55
Whether the feasibility of debt repayment plan and the content of risk point plan are clear and specific 2 12
Feasibility of debt repayment plan ① Whether the debt repayment plan is complete and feasible 2
(2) Whether the debt repayment plan has passed the preliminary demonstration 2.
The effectiveness of process control ① Whether the organization is sound and the division of responsibilities is clear 2.
② Whether the business and financial management system of the implementing unit is sound.
③ Whether effective process control measures have been formulated.
Rationality and clarity of performance objectives ① Is the setting of performance objectives clear 2 15?
(2) whether it is consistent with the long-term planning and annual work objectives of this department.
③ Whether it is highly related to policies and project contents 2
Whether the target rationality ① matches the amount of funds in the declared budget 3
② Whether the performance indicators are detailed and quantified 4
③ Whether the index value is reasonable and whether it can be evaluated 2.
Other matters that need to be included in the early performance evaluation indicators 1 evaluation score 1 10.
Indicator 2 Assessment point 2
Indicator three, evaluation point three
Indicator four, evaluation point four
Close? 1 10
Note: the total score 100, and the total score 10 for "other matters that need to be included in the prior performance evaluation" is regarded as extra points.
Pre-performance evaluation report of XX special bond project
(Reference template)
Department in charge of the project: (official seal)
Year? Month and day
Pre-performance evaluation report of XX project
I. Basic information
Introduce the background and main contents of the project?
Second, the project budget
Introduce the composition, calculation basis and standard of budget.
Third, the evaluation content
(a) the necessity, public welfare and profitability of the project implementation
(2) Compliance of project construction investment and project maturity
(3) the source of project funds and the feasibility of putting them in place
(four) the rationality of the project income, cost and income forecast.
(V) Rationality of the demand for bond funds
(six) the feasibility of the project debt repayment plan and the risk of debt point.
(VII) Rationality of performance targets
(eight) other matters that need to be included in the prior performance evaluation.
Four. Other contents that need to be explained.
Special bond project performance self-evaluation form
(Year * * *)
Project name project
type
Implementation by competent department
unit
Project funds (ten thousand yuan) have been invested.
scale
The investment scale, annual implementation score and implementation rate score of the current year.
Total project budget estimate
Among them: the scale of new special bonds.
Financial budget capital investment
In which: project capital
Investment of project unit's own funds
In which: project capital
Project unit financing funds
Cause analysis and improvement measures of the deviation in the actual completion of the annual index values of the first-level, second-level and third-level indicators.
Output indicator quantitative indicator 1
Indicator 2
.......
Quality index index 1
Indicator 2
.......
Aging index 1
Indicator 2
.......
Cost indicator 1
Indicator 2
.......
Benefit indicator Economic benefit indicator 1
Indicator 2
.......
Social benefit index 1
Indicator 2
.......
Ecological benefit index 1
Indicator 2
.......
Sustainable impact indicator 1
Indicator 2
.......
Stakeholder satisfaction index 1
Indicator 2
.......
Customer satisfaction index 1
Indicator 2
.......
The total score is 100.
The actual completion of the annual overall goal and expected goal.
Target 1: target 2: target 3: ...........................................................................................................................................................
Note: 1. If there are too many words in the column "Deviation Cause Analysis and Improvement Measures", additional materials can be attached.
Guide to performance evaluation of special bond projects
I. Self-evaluation of the project unit
(1) Index weight. The weight of self-evaluation index of the project unit is determined by the project unit according to the actual situation of the project. In principle, the annual implementation rate and the weight of the first-level indicators are set to:? Annual implementation rate 10%, output index 60%, benefit index 20%, satisfaction index 10%. If there are special circumstances, the weight of the first-level indicators can be appropriately adjusted. Two or three indicators should be determined according to the importance of indicators, project implementation stage and other factors.
(2) Score calculation. The self-evaluation of the project unit adopts the comparative method of combining quantitative and qualitative evaluation, and the total score consists of the annual implementation rate score and each index score.
1. Annual implementation rate score = annual implementation number/current investment scale × score.
2. The aging index is scored according to the actual situation of the project. If the expected indicators are completed in time, the score shall be determined according to the score 100%-80% (inclusive); If it is not completed in time but has little impact on the project development, the score shall be determined according to 80%-60% (inclusive) of the score; If it is not completed in time but has a great impact on the development of the project, the score shall be determined according to 60%-0 of the score. If laws, regulations and related measures clearly stipulate requirements but fail to complete them, the score is 0.
3. The cost index is graded according to the actual situation of the project. If the expected goal is achieved within the cost control range, the score shall be determined according to the score of 100%-80% (inclusive); If it is less than 3% beyond the cost control range, but has little impact on the project development, the score will be determined according to 80%-60% (inclusive) of the score; For projects that are beyond the cost control range by more than 3% and have great influence, the score shall be determined according to the score of 60%-0%. Beyond the scope of cost control stipulated by laws, regulations and relevant measures, the score of this item is 0.
4. The quantitative index score is calculated as follows: if the index value is compared with the planned index value, record all the scores allocated by the index; If the completion value is higher than the index value, it is necessary to analyze the reasons. If it is caused by the obviously low setting of the planned index value, the score should be appropriately reduced according to the degree of deviation. Deviation of more than 30%, 20% of the index score. At the same time, the reasons for the deviation should be explained and the improvement measures should be put forward. If the index value is not completed, it will be scored according to the ratio of the completed value to the index value.
5. The score of qualitative indicators is calculated according to the following methods: if the annual indicators are achieved and the effect is obvious, the score is determined according to 100%-80% (inclusive) of the score; Part of the annual target is achieved and has certain effect, and the score is determined according to 80%-60% (inclusive) of the score; If the annual target is not reached and the effect is poor, the score shall be determined according to 60%-0 of the score.
Second, the key performance evaluation of the project department and the finance department
(1) Index weight. According to the relevance and importance of each index in the evaluation system, the weight of the evaluation index of the financial and project departments is determined, and the result orientation is highlighted. In general, the weight of output and effect indicators is not less than 60%, and the rest are decision-making and management indicators. Due to the different support fields of special bond projects, different evaluation objects can be reasonably selected according to the objectives, fund use or support methods and key points of performance evaluation of special bond projects, and the weight of decision-making and management indicators accounting for 30%-50% and output and effect indicators accounting for 70%-50%. When the same evaluation object is in different implementation stages, the index weight should reflect the differences. Among them, the evaluation of phased implementation projects pays more attention to decision-making, management and output, with a total weight of not less than 80%; The evaluation of completed projects pays more attention to output and effect, and the total weight is not less than 70%.
(2) Set the standard of indicators. The performance evaluation standards of financial and project authorities usually include planning standards, industry standards and historical standards, which are used to compare the completion of performance indicators.
1. Planning standard. Refers to the pre-established goals, plans, budgets, quotas, etc. As an evaluation standard.
2. Industry standards. Refers to the evaluation criteria formulated with reference to the industry index data published by the state.
3. Historical standards. Evaluation criteria formulated with reference to historical data. In order to embody the principle of performance improvement, a relatively high evaluation standard should be determined under the achievable conditions.
4. Other standards confirmed or recognized by the financial and project authorities.
Third, the performance evaluation method
The evaluation methods of financial and project authorities mainly include cost-benefit analysis, comparison method, factor analysis method, minimum cost method, public evaluation method and benchmarking management method. According to the specific situation of the evaluation object, one or more methods can be adopted.
(1) cost-benefit analysis method. Refers to the method of correlation analysis between input and output and benefit.
(2) Comparative method. Refers to the method of comparing the implementation with the performance objectives, historical situation and similar expenditures of different departments and regions.
(3) Factor analysis. It refers to the method of comprehensive analysis of internal and external factors that affect the achievement and implementation effect of performance goals.
(4) Minimum cost method. It means that the lowest cost is the best method under the premise of determining the performance target.
(5) Public evaluation method. It refers to the method of evaluation through expert evaluation, public questionnaire, sampling survey, etc.
(6) Benchmarking management methods. It refers to the method of judging based on the high performance level in the same industry at home and abroad.
(7) Other evaluation methods.
Fourth, the performance evaluation link.
The evaluation work of the financial department and the competent department of the project mainly includes the following links:
(a) determine the performance evaluation object and scope;
(two) issued a notice of performance evaluation;
(three) to study and formulate the performance evaluation work plan;
(four) collect information related to performance evaluation, and conduct on-site investigation and discussion;
(five) to verify the relevant situation, analyze and form a preliminary conclusion;
(six) to exchange views with the assessed object;
(seven) comprehensive analysis and form a final conclusion;
(eight) to submit a performance evaluation report;
(nine) the establishment of performance evaluation files.
Performance evaluation index system of special bond projects (reference)
First-class index, second-class index, description, scoring standard, evaluation score, setting principle and reference coefficient.
Construction period and operation period
Total 100 100%
Decide whether the application for new local government special bond projects conforms to laws and regulations, relevant policies, development plans and departmental responsibilities, and whether the preparation procedures for project establishment conform to the relevant policy basis and procedures, so as to reflect and assess the basis and norms for project establishment. Whether the special bond project belongs to the key industries, key regions and major projects determined by the state, the provincial party committee and the provincial government; Whether the project conforms to the field and direction supported by special bonds; Whether the project approval complies with national laws and regulations, national economic development planning and city, county and district urban development planning; Whether the project is included in the government investment plan and medium-and long-term financial planning; Whether it is included in the local government debt management system project library of the Ministry of Finance and the national major project construction library of the National Development and Reform Commission; Whether the project funds are included in the budget management of government funds; Whether there are site selection opinions and land use approval documents prepared in the early stage of the project; Whether to prepare a feasibility study report or a project application report; Whether the approval documents of the feasibility study report and the project application report are approved; Whether there are relevant approval documents such as environmental impact assessment, safety assessment, construction permit or commencement report. 24725% 15%
Rationality and clarity of setting performance targets for new local government special bonds; Whether the performance targets set by the main management departments and project units are based on sufficient evidence and conform to the objective reality, so as to reflect and evaluate the conformity between the project performance targets and the project implementation. Whether the performance indicators set according to the performance objectives are clear, detailed and measurable. , used to reflect and evaluate the details of the project performance objectives. Whether to set performance targets when applying for special bond projects; Whether the performance target index value is consistent with the project content invested by bond funds; Whether the benefits and effects of the expected output of the project meet the needs of local economic development; Whether the special bond funds applied for by the project match the amount of funds required for the project budget; Whether the specific indicators of the detailed decomposition of project performance objectives truly reflect the relevant information of the project; Whether the specific indicators of detailed decomposition are reflected by clear, measurable and quantifiable index values; Whether the setting of performance target indicator value corresponds to the target task or planned number of the project. 10
Whether the balance plan for the preparation of new local government special bond funds is scientific and reasonable, whether the balance plan prepared by the project unit has been scientifically demonstrated and has clear standards, whether the amount of funds applied for special bond projects is compatible with the annual performance target, whether the allocation and use of special bond projects are based on calculation, and whether it is consistent with the authenticity of the funds needed for this project, so as to reflect and assess the scientific and reasonable preparation and allocation of new special bond projects. Whether the balance plan prepared by the project unit has been scientifically demonstrated; Whether the content compiled matches the application content of the special bond project; Whether the calculation basis for applying for the special bond amount is prepared in accordance with the provisions on the use of special bond funds; Whether the amount of funds applied for the special bond project matches the task of the special bond project in that year; Whether the basis for the allocation and use of special bond funds is sufficient; Whether the allocation of budget funds, bank loans, self-owned funds and bond funds is reasonable. seven
The soundness of the new local government special bond fund management system and the effective management of organization and implementation; Whether the financial and business management system of the implementation unit of the special bond project is sound and whether it complies with laws, regulations and relevant management regulations is used to reflect and evaluate the guarantee ability and effective implementation of the special bond project. Whether the financial and business management department of the project implementation unit has formulated a plan for the use of special bond funds; The revenue and expenditure of special bonds, debt service and special income are included in the budget management of government funds; Whether the reasons for the change and adjustment of the project are sufficient and the procedures are complete; After the completion of the project, whether the project contract, acceptance report, technical appraisal and other materials are complete and filed for management; Whether the personnel conditions, on-site equipment and information support for project implementation are in place; Asset filing and property right registration after the completion of the project; Information disclosure of special bond projects; Rectification of problems found by external supervision; Management and use of information systems; Other financial, procurement and management information. 16820% 15%
The purpose of new local government special bonds is 1. The proportion of the actual expenditure of special bond project funds to the total investment of bond funds is used to reflect and assess the use and management of funds; 2. The ratio of budgetary funds (bank loans and self-owned funds) to the total investment of the project is used to reflect and assess the overall guarantee degree of project implementation; 3. Whether the use of funds for special bond projects meets the provisions on the management of special bond funds. 4. Whether the duration of special bond projects is disclosed on the website as required. Whether the funds for special bond projects during the construction and operation period are implemented as planned; Whether a special management organization has been established during the project construction and operation; Whether the use of project funds conforms to the provisions of the management system for the use of relevant special bond funds; Whether the project unit or project implementation enterprise is blacklisted by the People's Bank of China; During the construction and operation of the project, whether the local government changes the project funds without authorization; Matching the progress of fund allocation and expenditure with the progress of project construction; Whether the special bond funds are allocated to the project construction unit in strict accordance with the Measures for the Administration of Special Bond Fund Accounts; The implementation of the repayment plan for principal and interest of special bonds; Rationality of project income, cost and expected income; The matching between the annual income and expenditure balance of the project or the expected income of the whole life cycle of the project and the scale of special bonds; Matching between the term of special bonds and the term of projects, etc. eight
Whether the output quantity of the project using special bond funds has completed the construction content according to the construction plan and reached the expected operation and use status is used to reflect and assess the construction status and stable operation and use of special bond projects. Assets formed by the project; Project construction progress; Project construction cost; The actual cost of bond funds after considering the idle factor. 36940%45%
Whether the output quality of the project using special bond funds meets the quality inspection standards, whether it meets the functional requirements in the design, and whether there are potential risks in the follow-up, which is used to reflect and assess the construction quality and existing risks of special bond projects. Whether the completed project meets the quality inspection standards of relevant national industries; Whether the completed project meets the functions in the planning and design (it can be described in detail according to the project type and requirements); Whether there are other possible hidden dangers in the follow-up of the completed project (pre-construction demolition compensation, operation qualification, etc.). ); Providing public goods and services after the completion of the project; Project operating costs, etc. nine
Whether the project using special bond funds is completed on schedule is influenced by risk factors, which is used to reflect and assess the completion time of special bond projects and the ability of bond fund users to prevent risks. Whether the special bond project starts as planned; Whether it is completed within the planned time limit; Whether the risk factors in the project construction affect the construction progress of the project; Whether the project completes the phased work as planned. nine
The use cost of special bond funds refers to whether the project capital is used, whether the project construction funds are used reasonably, whether the project settlement is basically consistent with the planned total investment, which is used to reflect and assess the construction cost of special bond projects and the use of project funds, whether the project income can fully cover the project financing cost, and the opportunity cost analysis of bond use. Whether part of the funding arrangements for the project construction have been fully implemented; Whether the project preparation fee is used for the project construction as required; Whether the use of special bond funds is sufficient (the planned expenditure of special bond funds needs to be judged by percentage); Whether to allocate and use project construction funds as planned; Project construction cost; The actual cost of the bond fund after considering the idle factor; Considering the coverage of project income on project financing cost; Consider analyzing the opportunity cost of bond fund investment capital projects; Whether the completion settlement accounts for less than * *% of the total planned investment (used to measure the rationality of planning and the saving rate of project cost). nine
The direct or indirect positive and negative impact of the construction of special bond projects for social benefits on social development. Such as new employment, social honor, public opinion and mass incidents. The realization of the comprehensive benefits of the project; Effective social investment driven by the project; The project supports the national major regional development strategy. 245 15%25%
Economic benefit The use of special bond projects has a direct or indirect positive or negative impact on local economic development. For example, the impact on the industry and regional economy. five
Direct or indirect positive and negative impacts of special bond project construction on local ecological environment. For example, energy conservation and emission reduction, environmental punishment, flood control and disaster prevention, landscaping and so on. five
Sustainability affects whether the project unit is ready for project operation after completing the project with special bonds. Such as resource allocation, potential risks and the establishment of communication and coordination mechanism. five
Satisfaction Degree of satisfaction of relevant government departments, project implementation departments, the public or customers with the project implementation effect. The satisfaction degree of the direct clients of the project. four
Performance evaluation report of special bond project (outline)
I. Basic information
(1) Project overview. Including the project background, main contents and implementation, capital investment and use, etc.
(2) Project performance objectives. Including the overall goal and the phased goal.
Second, the performance evaluation work
(a) the objectives, objects and scope of performance evaluation.
(two) performance evaluation principles, evaluation index system (table), evaluation methods, evaluation standards, etc.
(3) The workflow of performance evaluation.
Three. Comprehensive evaluation and opinion conclusion (attached with relevant score sheet)
Fourth, the performance evaluation index analysis
(1) project decision.
(2) The process of the project.
(3) Project output.
(4) Benefits of the project.
Five, the main experience and practice, existing problems and reasons analysis
Suggestions on intransitive verbs
Seven, other issues that need to be explained.