随着全球可持续发展理念的普及,ESG (环境、社会、治理)已成为政府引导基金绩效评价的重要维度。本文针对传统评价体系指标单一、动态性不足等问题,融合GRI、SASB等国际ESG披露框架,结合我国“双碳”目标、乡村振兴等政策导向,构建了包含政策引导性、经济效益、管理效能、风险控制的四维评价体系。研究发现,该体系通过量化绿色投资占比、就业质量、ESG合规性等指标,既能反映基金的多维价值,又能体现政府引导基金的政策特殊性,为优化资源配置和可持续发展提供科学依据。With the popularisation of the global concept of sustainable development, ESG (Environment, Society and Governance) has become an important dimension in the performance evaluation of government-guided funds. Aiming at the problems of single index and insufficient dynamics of traditional evaluation system, this paper integrates the international ESG disclosure frameworks such as GRI and SASB, and combines with China’s “dual-carbon” goal, rural revitalisation and other policy orientations, to construct a four-dimensional evaluation system that includes policy guidance, economic efficiency, management effectiveness and risk control. The study finds that the system can reflect the multidimensional value of the fund and the policy specificity of government-guided funds by quantifying the proportion of green investment, employment quality, ESG compliance and other indexes, providing a scientific basis for optimal resource allocation and sustainable development.
