广东省人大委托第三方开展财政专项资金绩效评价的实践与探索

发布时间：2018-04-21 04:03

本文选题：第三方 + 绩效评价　；参考：《兰州大学》2017年硕士论文

【摘要】：2014年9月,针对社会上有人质疑政府及其部门在预算资金绩效评价上既当运动员,又当裁判员,自己分钱、自己花钱、自己评价使用效果,评价结果难以令人信服的问题,广东省人大及其常委会先行先试,按照年度监督工作事项,开展了省级人大财政重要财政专项支出绩效监督试点工作,由此展开了针对人大委托第三方开展财政专项支出绩效评价的实践与探索。历经三年,这项开创性的探索工作不但在实务工作中形成了累累硕果,也推动了学术界对相关理论的讨论和研究。这种“人大主导、政府部门协同、第三方实施”的绩效评价监督模式,弥补了财政部门绩效评价公信力受到诟病的不足,对财政资金的管理、监督和使用进行独立、客观的评价,体现评价的公平价值导向,具有普遍推广的意义。目前,第三方评价财政专项支出绩效的工作还处于萌芽阶段,没有完整的理论体系作为支撑点。本文采用文献调查法、比较分析法、个案研究法,对广东省人大及其常委会在2014-2016年间开展的6次委托第三方开展财政专项支出绩效评价进行分析,试图介绍其成功的经验,总结其遇到的困难,以期对完善这种新的绩效评价模式,规范其指标体系的建立和评价结果产生些许帮助,对进一步强化人大财政绩效监督的力度,建立财政绩效监督的长效机制提供一定的支持,对第三方评价财政专项支出绩效的发展提供一些借鉴意义。
[Abstract]:In September 2014, in response to questions from the community that the government and its departments were both athletes and referees in evaluating the performance of budget funds, they shared their own money, spent their own money, assessed their own use effects, and the results were not convincing. The Guangdong Provincial people's Congress and its standing Committee conducted a pilot project on the performance supervision of the important financial special expenditure of the provincial people's Congress in accordance with the items of annual supervision. Therefore, the practice and exploration of the performance evaluation of financial special expenditure for third parties commissioned by the people's Congress are carried out. After three years, this pioneering exploration has not only produced fruitful results in practical work, but also promoted the discussion and research of relevant theories in academic circles. The performance evaluation and supervision mode of "people's Congress leading, government departments cooperating and third party implementing" makes up for the deficiency of the public finance department's performance evaluation credibility, and it is independent of the management, supervision and use of financial funds. Objective evaluation, reflecting the fair value orientation of evaluation, is of universal significance. At present, the third party evaluation of the performance of financial special expenditure is still in its infancy, there is no complete theoretical system as the supporting point. This paper, by means of literature survey, comparative analysis and case study, analyzes the performance evaluation of financial special expenditure conducted by the Guangdong Provincial people's Congress and its standing Committee from 2014 to 2016, and tries to introduce its successful experience. In order to improve the new performance evaluation model, standardize the establishment of its index system and the evaluation results, and further strengthen the financial performance supervision of the people's Congress, The establishment of a long-term mechanism of financial performance supervision provides some support for the third party to evaluate the development of the performance of financial special expenditure to provide some reference.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.45

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