财政绩效评价:理念、体系与实践

发布时间：2018-06-09 02:06

本文选题：公共财政 + 绩效评价　；参考：《中国社会科学》2017年04期

【摘要】：财政是国家治理的基础与重要支柱。作为政府绩效评价的重要组成部分,财政绩效评价包含支出和收入绩效评价,旨在追求公共财政的公信力,体现评价的价值理性与工具理性。始于2003年由财政部门主导的我国支出绩效评价实践开启了建设现代财政制度的序幕,但本质上仍为政府内部的目标性评价,甚至说是审计的简版,存在着理论悖论和现实矛盾,体现为体制机制不顺畅、目标功能不明确、组织流程不规范、法规依据不充分、技术体系不科学、结果应用不到位,难以形成有效的纠错及监督机制。现实条件下,构建由人大主导、政府部门协同、第三方实施的财政绩效评价新模式具有理论的必然性与现实的可行性,指标维度指向资金投入、过程监管、目标实现与社会满意。
[Abstract]:Finance is the foundation and important pillar of national governance. As an important part of government performance evaluation, financial performance evaluation includes expenditure and income performance evaluation, in order to pursue the credibility of public finance and reflect the value rationality and tool rationality of evaluation. The practice of performance evaluation of expenditure in China, which was led by financial department in 2003, has opened the prelude of constructing modern financial system, but in essence it is still the objective evaluation within the government, even the simple version of audit, which has theoretical paradox and realistic contradiction. The system mechanism is not smooth, the target function is not clear, the organization flow is not standard, the legal basis is not enough, the technical system is not scientific, the result is not in place, and it is difficult to form an effective error correction and supervision mechanism. Under the realistic conditions, it is necessary and feasible to construct a new model of financial performance evaluation, which is led by the people's Congress, coordinated by government departments and implemented by third parties. The index dimension points to the investment of funds and the supervision of the process. Goal realization and social satisfaction.
【作者单位】：华南理工大学公共管理学院;华南理工大学经济与贸易学院;华南理工大学法学院;
【基金】：广东省哲学社会科学“十三五”规划2016年度项目“人大主导的预算绩效第三方评价实证研究:基于广东省的探索”(GD16CGL09) 中国法学会2016年度研究课题“预算监督的实证研究:基于人大主导预算支出绩效第三方评价的探索”[CLS(2016)C02]阶段性成果
【分类号】：F812

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