The full set of fund performance management templates for special bond projects is targeted at special bond support projects and promotes the improvement of bonds through prior performance evaluation, performance target management, performance operation monitoring, performance evaluation management, and application of evaluation results. Summary and combing of the process of capital allocation efficiency and use efficiency. Specifically include:
?1. Special bond project ex-ante performance evaluation scoring indicator system (reference)
?2. Special bond project ex-ante performance evaluation report (reference sample)
?3. Special bond project performance self-evaluation form
?4. Special bond project performance evaluation guide
?5. Special bond project performance evaluation indicator system (reference)< /p>
?6. Special bond project performance evaluation report (outline)
Special bond project ex-ante performance evaluation scoring indicator system (reference)
Demonstration key indicators evaluation key points Value (points)
Whether the necessity, public welfare and profitability of project implementation are related to the decision-making and deployment, departmental functions and planning of the central and provincial committees and governments325
①Requirement Is it urgent5
② Is it substitutable5
Is it public welfare6
Does it have obvious economic benefits6
Project construction investment compliance and project maturity Investment compliance and feasibility ① Whether the funding source channels comply with relevant regulations and whether the fund raising procedures are scientific and standardized212
② Authority, expenditure responsibility and financial resources Whether it matches 2
Project maturity ① Whether the physical workload can be formed in the year when the bond funds are used 6
② Whether the relevant infrastructure conditions can be effectively guaranteed 2
Source of project funds and feasibility in place Reasonableness of financial support ① Whether the financial department and other departments have repeated investment of other funds 510
② Whether the funding support method is scientific and reasonable 2
Financing risks can be Whether the controllable financing risks are controllable, and whether the financing funds can be received in time3
Reasonableness of project income, cost, and income forecasts Possibility of income realization ① Whether the project income calculation is sufficient621
② Whether project income is easily affected by policies, market environment, etc. 5
Effectiveness of cost control measures ① Whether cost estimation is sufficient 5
② Whether cost control measures are scientific and effective 5
< p> The rationality of the demand for bond funds, the rationality of the input-output ratio, whether it is reasonable55The feasibility of the debt repayment plan and the clarity of the risk points, whether the content of the plan is clear and specific212
Debt repayment Plan feasibility ① Whether the debt repayment plan is complete and feasible 2
② Whether the debt repayment plan has been demonstrated in advance 2
Effectiveness of process control ① Whether the organizational structure is sound and whether the division of responsibilities is clear 2
②Whether the business and financial management systems of the implementing unit are sound2
③Whether effective process control measures have been formulated2
The performance goals are reasonable and the goals are clear ① Whether the performance goal setting is clear215
② Whether it is consistent with the department’s long-term plan and annual work goals 2
③ Whether it is highly relevant to the policy and project content 2
Reasonability of the target ① Whether it matches the amount of funds in the declared budget 3
② Whether the performance indicators are detailed and quantified 4
③ Whether the indicator value is reasonable and assessable 2
Other matters that need to be included in the ex-ante performance evaluation Indicator 1 Evaluation Point 1 10
Indicator 2 Evaluation Point 2
Indicator 3 Evaluation Point 3
Indicator Four Evaluation Points Four
?Total 110
Note: The total score is 100 points, and the total score for "other matters that need to be included in the prior performance evaluation" is 10 points as additional points.
XX Special Bond Project Ex-ante Performance Evaluation Report
(Reference Template)
Project Supervisory Department: ? (Official Seal) Year? Month Day
< p>XX project pre-performance evaluation report1. Basic situation
Introduce the project background, main content, etc.?
2. Project budget
< p>Introduce the budget composition, calculation basis and standards3. Evaluation content
(1) Necessity, public welfare and profitability of project implementation
( 2) Project construction investment compliance and project maturity
(3) Project funding sources and feasibility in place
(4) Reasonableness of project income, cost, and income forecasts
p>
(5) Reasonability of bond fund demand
(6) Feasibility of project debt repayment plan and debt repayment risk points
(7) Reasonability of performance targets
p>
(8) Other matters that need to be included in the ex-ante performance evaluation
IV. Other content that needs to be explained
Special bond project performance self-evaluation form
(****Year)
Project Name Project
Type
Implementation by Competent Department
Unit
Project funds (10,000 yuan) invested
Scale
Investment scale for the year, annual execution number, execution rate score
Total project budget
?Including: New special bond scale
Fiscal budget fund investment
?Including: project capital
Project unit’s own fund investment
p>?Including: project capital
Project unit financing funds
Performance indicators, first-level indicators, second-level indicators, third-level indicators, annual indicator values, actual completion values, score deviations Cause Analysis and Improvement Measures
Output Indicator Quantity Indicator Indicator 1
Indicator 2
.....
Quality Indicator 1
Indicator 2
.....
Timeliness Indicator 1
Indicator 2
.......
Cost indicator indicator 1
Indicator 2
.......
Benefit indicator Economic benefit indicator 1
Indicator 2
.....
Social benefit indicator 1
Indicator 2
.....
Ecological benefit indicator Indicator 1
Indicator 2
... .
Sustainability Impact Indicator Indicator 1
Indicator 2
.....
Satisfaction Indicator Stakeholders Satisfaction Index 1
Index 2
.....
Service Object Satisfaction Index 1
Index 2< /p>
.......
Total score 100
Actual completion of annual overall goals and expected goals
Goal 1: Goal 2 : Goal 3:...the completion of each project indicator of the overall target plan for the year. The total score is the sum of the annual implementation rate score and the score of each indicator.
Note: 1. If there are too many words in the "Analysis of Causes of Deviation and Improvement Measures" column, a separate material can be attached.
Special Bond Project Performance Evaluation Guide
1. Self-evaluation of project units
(1) Indicator weight. The weight of the self-evaluation indicators of the project unit is determined by the project unit based on the actual situation of the project. In principle, the annual implementation rate and first-level indicator weights are uniformly set as follows: The annual implementation rate is 10%, the output indicator is 60%, the efficiency indicator is 20%, and the satisfaction indicator is 10%. If there are special circumstances, the weight of the first-level indicator can be adjusted appropriately. Second- and third-level indicators should be comprehensively determined based on factors such as the importance of the indicator and the project implementation stage.
(2) Score calculation.
The self-evaluation of project units adopts a comparative method that combines quantitative and qualitative evaluation. The total score is formed by summarizing the annual implementation rate score and the scores of various indicators.
1. Annual implementation rate score = annual implementation number/year investment scale × score.
2. The timeliness index determines the score based on the actual situation of the project. If the expected indicators are completed in time, the score will be determined based on 100% - 80% (inclusive) of the score; if it is not completed in time but has a small impact on the project development, the score will be determined based on 80% - 60% (inclusive) of the score; if it is not completed in time, the score will be determined based on 80% - 60% (inclusive). Completed but having a greater impact on project development, the score will be determined based on 60%-0 of the score. If laws, regulations and related measures have clear time limit requirements but fail to be completed, the score will be 0 points.
3. The cost index determines the score based on the actual situation of the project. If the expected indicators are completed within the scope of cost control, the score will be determined based on 100%-80% (inclusive) of the score; if the cost control range is exceeded within 3%, but the impact on the project is small, the score will be determined based on 80%-60% of the score. % (inclusive) to determine the score; if it exceeds the cost control range by more than 3% and has a greater impact on the project, the score will be determined based on 60%-0 of the score. If the cost control scope is beyond the scope of laws, regulations and related measures, the score will be 0 points.
4. Quantitative indicator scores are calculated according to the following method: compared with the planned indicator value, if the indicator value is completed, all the values ??assigned to the indicator will be recorded; if the completed value is much higher than the indicator value, the Analyze the reasons. If it is caused by the obviously low setting of the planned indicator value, the score should be appropriately reduced according to the degree of deviation. If the deviation exceeds 30%, 20% of the indicator score will be deducted. At the same time, the reason for the deviation must be explained and Suggest improvement measures. If the indicator value is not completed, points will be scored according to the ratio of the completed value to the indicator value.
5. Qualitative indicator scores are calculated according to the following method: if the annual indicators are achieved and have obvious effects, the score is determined based on 100%-80% (inclusive) of the score; if the annual indicators are partially achieved and have certain effects , the score will be determined based on 80%-60% (inclusive) of the score; if the annual target is not reached and the effect is poor, the score will be determined based on 60%-0 of the score.
2. Key performance evaluation of project management departments and financial departments
(1) Indicator weight. The weight of the evaluation indicators of the financial and project authorities is determined based on the relevance and importance of each indicator in the evaluation system, and the result orientation should be highlighted. Under normal circumstances, the weight of output and effect indicators is not less than 60%, and the rest is decision-making and management indicators. Because special bond projects support different fields, different evaluation objects can be based on the special bond project goals, fund uses or support methods, combined with the focus of performance evaluation. The weights of decision-making and management indicators can account for 30%-50%, and the weights of output and effect indicators can account for 30%-50%. 70%-50% make reasonable choices. When the same evaluation object is in different implementation stages, the indicator weights should reflect differences. Among them, the evaluation of projects implemented in phases 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 effects, with a total weight of not less than 70%.
(2) Standards for setting indicators. The performance evaluation standards of financial and project authorities usually include planning standards, industry standards, historical standards, etc., which are used to compare the completion of performance indicators.
1. Planning standards. Refers to using pre-established goals, plans, budgets, quotas, etc. as evaluation criteria.
2. Industry standards. Refers to the evaluation standards formulated with reference to industry indicator data published by the state.
3. Historical standards. Refers to the evaluation criteria formulated with reference to historical data. In order to reflect the principle of performance improvement, relatively high evaluation standards should be determined under achievable conditions.
4. Other standards confirmed or recognized by the financial and project authorities.
3. Performance evaluation methods
The evaluation methods used by financial and project authorities mainly include cost-benefit analysis, comparison, factor analysis, lowest cost method, public judgment method, and benchmarking Management law, etc. Depending on the specific circumstances of the evaluation object, one or more methods may be used.
(1) Cost-benefit analysis method. It refers to a method of analyzing the correlation between inputs, outputs and benefits.
(2) Comparative method. It refers to the method of comparing implementation status with performance targets, historical conditions, and similar expenditures in different departments and regions.
(3) Factor analysis method.
It refers to a method of comprehensively analyzing the internal and external factors that affect the realization and implementation of performance goals.
(4) Minimum cost method. It refers to the method in which the one with the smallest cost is the best under the premise that the performance target is determined.
(5) Public judgment method. It refers to the method of evaluation through expert evaluation, public questionnaires and sample surveys.
(6) Benchmarking method. It refers to a method of judging based on the higher performance level in the same industry at home and abroad.
(7) Other evaluation methods.
IV. Performance Evaluation Link
The evaluation work of the financial department and project management department mainly includes the following links:
(1) Determine the objects and scope of performance evaluation;< /p>
(2) Issue performance evaluation notices;
(3) Research and formulate performance evaluation work plans;
(4) Collect performance evaluation-related data and conduct On-site surveys and discussions;
(5) Verify relevant situations, analyze and form preliminary conclusions;
(6) Exchange opinions with the person being evaluated;
(7 ) Comprehensive analysis and formation of final conclusions;
(8) Submit performance evaluation report;
(9) Establish performance evaluation files. Special bond project performance evaluation index system (reference)
First-level indicators Second-level indicators Index explanations Scoring standards Evaluation score setting principles Reference coefficients
Construction period and operation period
Total 100 100% 100%
Policy basis and procedures for decision-making on the application for new local government special bond projects. Whether the application for normative special bond projects complies with laws and regulations, relevant policies, development plans and department responsibilities , whether the preliminary preparation procedures for project establishment meet relevant requirements to reflect and assess the basis and specifications for project establishment. Whether the special bond project belongs to the key industries, key areas, and major projects determined by the national and provincial committees and governments; whether the project conforms to the special bond support fields and directions; whether the project approval is in compliance with national laws and regulations, national economic development plans, 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 project database of the local government debt management system of the Ministry of Finance and the national major project construction database of the National Development and Reform Commission; whether the project funds are included in the budget management of government funds; whether the preliminary preparations for the project are There are site selection opinions and land use approval documents; whether a feasibility study report or project application report has been prepared; whether the feasibility study report and project application report approval documents have been approved; whether there are environmental impact assessments, safety assessments, construction permits or start-up reports, etc. Relevant approval documents. 24725%15%
The rationality and clarity of indicators in the performance target setting of the new local government special bonds. Whether the performance targets set by the project management department and the project unit are fully based and consistent with objective reality. It is used to reflect and assess the consistency between project performance objectives and project implementation. Whether the performance indicators set according to the performance goals are clear, detailed, measurable, etc. are used to reflect and assess the detailed situation of the project performance goals. Whether performance targets are set when applying for a special bond project; whether the performance target indicator value is consistent with the project content of the bond fund investment; whether the benefits and effects of the expected output of the project meet the needs of local economic development; the special bond funds applied for the project are consistent with the project budget requirements Whether the amount of funds matches; whether the specific indicators of the detailed breakdown of the project performance goals truly reflect the relevant information of the project; whether the specific indicators of the detailed breakdown are reflected in clear, measurable, and quantifiable indicator values; whether the performance target indicator values ??are set Determine whether it corresponds to the project target number of tasks or planned number. 10
The preparation of the balance plan for new local government special bond funds is scientific and the fund allocation is reasonable. Whether the balance plan prepared by the project unit has been scientifically demonstrated and has clear standards, and whether the fund amount of the special bond project applied for is consistent with It is consistent with the established annual performance goals, whether there is a calculation basis for the allocation and use of funds for special bond projects, and whether it is consistent with the authenticity of the funds required for the project, to reflect and assess the scientific and reasonable preparation and allocation of funds for new special bond projects sex.
Whether the balanced plan prepared by the project unit has been scientifically demonstrated; whether the content prepared matches the content of the special bond project applied for; whether the calculation basis for the special bond amount applied for is prepared in accordance with the regulations on the use of special bond funds; the fund amount applied for the special bond project is consistent with the special bond project of the year Whether the project tasks match; 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. 7
Manage the soundness of the fund management system for newly added local government special bonds and the effectiveness of organization and implementation. Check whether the financial and business management systems of the implementation units using special bond projects are sound and in compliance with laws, regulations and relevant management regulations. Reflect and assess the ability to ensure the smooth implementation of special bond projects and their effective execution. Whether the financial and business management department of the project implementation unit has formulated a plan for the use of special bond funds; whether special bond revenue and expenditure, principal and interest payments, and special income are included in the budget management of government funds; whether the reasons for project changes and adjustments are sufficient and whether the procedures are complete; after the project is completed , whether the project contract, acceptance report, technical appraisal and other materials are complete and archived; whether the personnel conditions, site equipment, information support, etc. for project implementation are in place; the status of asset filing and property rights registration after the completion of the project; the information disclosure of special bond projects ; The rectification of problems discovered by external supervision; the use of information system management; other financial, procurement and management situations. 16820%15%
The use of newly added local government special bond funds 1. The ratio of the actual expenditure of special bond project funds to the total investment of bond funds, used to reflect and assess the use and management of funds; 2. Budget funds The ratio of (bank loans, self-owned funds) to the total project investment is used to reflect and assess the overall degree of guarantee of project implementation by the implementation of funds; 3. Whether the use of special bond project funds complies with the special bond fund management regulations. 4. Whether information is disclosed on the website as required during the duration of the special bond project. Whether the special bond project funds are implemented according to the plan during the construction and operation period; whether a special management agency is established during the project construction and operation period; whether the use of project funds complies with the relevant special bond fund use management system regulations; whether the project unit or project implementation enterprise is listed by the People's Bank of China blacklisted by the credit reporting system; whether the local government changes the project funds without authorization during the construction and operation of the project; whether the fund allocation and expenditure progress matches the project construction progress; whether the special bond funds are allocated in strict accordance with the special bond fund special account management methods. The project construction unit; the implementation of the special bond principal and interest repayment plan; the rationality of project income, costs and expected returns; the matching of the project's annual balance of payments or the expected returns over the entire life cycle of the project and the scale of the special bond; the matching of the term of the special bond and the term of the project wait. 8
The output quantity uses special bond funds to determine whether the project has completed the construction content according to the construction plan and whether it has reached the expected state of operation and use. It is used to reflect and assess the construction status and smooth operation and use of the special bond project. . The assets formed by the project; the progress of project construction; the cost of project construction; and the actual cost of bond funds after considering idle factors. 36940%45%
Whether the output quality project using special bond funds meets the quality inspection standards, meets the functional requirements in the design, and whether there are any subsequent risk hazards is used to reflect and assess the construction quality and existence of the special bond project risk situation. Whether the completed project meets the quality inspection standards of relevant national industries; whether the completed project meets the functions in the planned design (a detailed description can be made according to the project type and needs); whether there are other hidden dangers that may exist in the future (demolition compensation in the early stage of construction) status, operational qualifications, etc.); the status of public products and services provided after the project is completed; the status of project operating costs, etc. 9
The output timeliness of the project using special bond funds is whether it is completed on schedule and whether it is affected by risk factors. It is used to reflect and assess the timeliness of completion of the special bond project and the ability of the unit using bond funds to prevent risks. Whether the special bond project started as planned; whether it was completed as planned; whether the risk factors in project construction affected the construction progress of the project; whether the project completed phased work as planned.
9
Whether the cost-use special bond fund project implements the use of project capital, whether the project construction funds are used rationally, and whether the project settlement is basically consistent with the planned total investment, which is used to reflect and assess the construction cost of the special bond project And the use of project funds, whether the project income can fully cover the project financing costs, and the opportunity cost analysis of the use of bonds. Whether the construction part of the project capital arrangement has been fully implemented; whether the project reserve funds are used in project construction according to regulations; whether the special bond funds are fully used (the special bond funds are spent according to the plan, which needs to be judged as a percentage); whether they are allocated as planned Use of project construction funds; project construction costs; actual cost of bond funds after considering idle factors; consider the coverage of project financing costs by project income; consider and analyze the opportunity cost of bond funds invested in the project, etc.; the difference between completion settlement and planned total investment Whether the proportion is lower than **% (used to measure the rationality of plan formulation and the saving rate of project costs). 9
Benefits Social Benefits The direct or indirect positive and negative impacts of the construction of special bond projects on social development. Such as new jobs, social honors, public opinion and mass incidents, etc. The realization of the project's comprehensive benefits; the project's drive for effective social investment; the project's support for the country's major regional development strategies. 24515%25%
Economic benefits The use of special bond projects has direct or indirect positive or negative impacts on local economic development. Such as industrial promotion and regional economic impact. 5
The direct or indirect positive and negative impacts of the construction of special bond projects for ecological benefits on the local ecological environment. Such as energy conservation and emission reduction, environmental protection penalties, flood prevention, beautification and greening, etc. 5
After the completion of the sustainable impact use special bond project, whether the project unit has made preparations for project operation. Such as resource allocation, potential risks and establishing communication and coordination mechanisms, etc. 5
Satisfaction refers to the degree of satisfaction of relevant government departments, project implementation departments, the public or service recipients with the project implementation results. The degree of satisfaction of the direct service recipients of the project. 4
Special Bond Project Performance Evaluation Report (Outline)
1. Basic Situation
(1) Project Overview. Including project background, main content and implementation status, capital investment and usage, etc.
(2) Project performance goals. Includes overall goals and phased goals.
2. Development of performance evaluation work
(1) Objectives, objects and scope of performance evaluation.
(2) Performance evaluation principles, evaluation index system (explanation in the appendix), evaluation methods, evaluation standards, etc.
(3) Performance evaluation process.
3. Comprehensive evaluation and review conclusions (with relevant score sheets attached)
4. Analysis of performance evaluation indicators
(1) Project decision-making situation.
(2) Project process situation.
(3) Project output.
(4) Project benefits.
5. Main experiences and practices, existing problems and analysis of causes
6. Relevant suggestions
7. Other issues that need explanation