转轨过程的最终费用结算与绩效评价  

The Settlement of Final Expenditure in the Transitional Process and Performance Assessment

作　　者：吕炜[1] 

机构地区：[1]东北财经大学经济与社会发展研究院,教授大连116025

出　　处：《中国社会科学》2005年第1期44-59,共16页Social Sciences in China

基　　金：国家社会科学基金(项目批准号:03BJL003);国家自然科学基金(项目编号:70403003)资助。

摘　　要：本文是关于转轨的方法论的研究。其逻辑关系如下:转轨是符合经济史一般原理的客观过程,转轨所要实现的经济社会效果、转轨过程中经济社会的深刻变化、转轨不同阶段所面对的不同问题,都体现了这种客观性。转轨又是由一国政府和民众参与的主观过程,转轨思想的确定、路径的选择、政策的设计、过程的驾驭,都体现了这种主观能动性。主观行动的后果是否遵循客观规律,需要主观见之于客观的分析工具与方法作依据,对动态的过程进行评价、校正和前瞻。本文提出的转轨最终费用结算与绩效评价问题,正是在上述逻辑框架下,重点研究对传统分析工具与方法的改进,并将其应用于对中国转轨实践的验证。将转轨的过程性、发展的全面性与演进的阶段性结合起来,是研究的基本前提。This study of the methodology of transition is based on the following logic: transition is an objective process consistent with the general principles of economic history. Its objectivity is manifested in its economic and social results, the profound economic and social changes taking place in the transition process, and the problems it encounters at different stages. At the same time, it is also a subjective process in which a state and its people take part. The subjective nature of dynamic transition may be seen in decisions on transition thinking, choice of path, policy design, and the operation of the process. To make subjective actions accord with and develop objective laws, it is necessary to assess, correct and predict the dynamic process with objective analysis tools and methods that represent subjective goals. This article aims to discuss the question of the settlement of final expenditure in the transitional process and performance assessment in the logical framework outlined above, as well as emphasizing the improvement of traditional tools and methods of analysis that are applied to China's transitional process. The fundamental premise of the study is the combination of different characteristics of transition: as process, as comprehensive development and as a series of evolutionary stages.

关 键 词：转轨 费用结算 绩效评价 分析工具 中国 过程性 经济社会 全面性 主观能动性 客观性 

分 类 号：F223[经济管理—国民经济]