评价主体对财政支出绩效评价的影响——以广东省省级财政专项资金为例

发布时间：2018-03-06 13:18

本文选题：评价主体　切入点：财政支出绩效评价　出处：《中国行政管理》2017年02期 　论文类型：期刊论文

【摘要】：评价主体决定了财政支出绩效评价的公信力,影响评价的技术体系及结果应用。基于角色认知、权力结构的相对地位、利益相关性及组织能力四个角度,以广东省若干项省级财政专项资金为例的财政支出绩效评价研究发现,不同评价主体启动绩效评价的动力来源不一样,所扮演的角色有别,其中,人大主导的绩效评价能有效克服政府内部评价的角色冲突,体现政府绩效评价的民主属性,更加注重流程优化与结果反馈,强化资金分配决策的合理性,评价周期更合理,结果更权威公正,应用更加充分。然而,人大要主导财政支出的绩效评价,仍然面临着法制、信息以及组织能力等现实因素的制约,未来应探讨建立由人大主导(评价主体)、财政部门与主管部门协同、独立第三方实施的财政支出绩效评价模式。
[Abstract]:The evaluation subject determines the credibility of financial expenditure performance evaluation, affects the technical system and the application of the results of the evaluation. It is based on the role cognition, the relative position of the power structure, the correlation of interests and the organizational ability. The study on the performance evaluation of fiscal expenditure in Guangdong Province for example shows that different evaluation subjects have different power sources to start performance evaluation and play different roles, among which, The performance evaluation led by the people's Congress can effectively overcome the role conflict of the government internal evaluation, embody the democratic attribute of the government performance evaluation, pay more attention to the process optimization and the result feedback, strengthen the rationality of the fund allocation decision, and the evaluation cycle is more reasonable. The results are more authoritative and fair, and the results are more fully applied. However, the people's Congress still faces the constraints of the legal system, information and organizational capacity in order to lead the performance evaluation of fiscal expenditure. In the future, we should explore the establishment of the financial expenditure performance evaluation model, which is led by the people's Congress, coordinated by the financial department and the competent department, and implemented by an independent third party.
【作者单位】：华南师范大学政治与行政学院;
【基金】：国家社会科学基金重大项目“公众‘幸福指数’导向下的我国政府绩效评价体系研究”(编号:11&ZD057)
【分类号】：F812.45

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