公益性投资项目后评价方法研究

针对收益-成本分析对于政府的非经济预算决策几乎无效，内部收益率分析法也无多大改进的情况，通过确定评价内容和主要指标，选择可比对象，建立比较指标的对比表．实证研究表明，采用有无对比法对公益性投资项目进行国民经济后评价，将项目实际效果与无项目实际或可能产生的效果进行对比，可以有效地避免收益-成本分析和内部收益率分析法不能有效反映出项目社会效益的弊端。

Post-evaluation method for public welfare investment projects

The benefit-cost analysis is useless to government's decision making in non-economic budget, so does the method of rate analysis of internal return. In this paper, a method of with and without comparison is presented. By determination of the contents and the main indexes to be evaluated, the objectives to be compared are selected, and a contrast table for the indexes to be compared is established. Case studies show that the application of the with and without comparison method to the post evaluation of national economy, in which the real effect of projects is compared with that under the condition of without projects, can overcome such disadvantage as ineffective reflection of social benefit of projects by the methods of benefit-cost analysis and rate analysis of internal return.