“乡财县管”制度绩效分析框架与标准——制度绩效和公共财政理论的视角  

On the Analytical Framework and Standards of the Township-finance-supervised-by-county System(TFSBC) Performance

作　　者：杨运姣[1] 

机构地区：[1]浙江农林大学天目学院,浙江临安311300

出　　处：《北京行政学院学报》2012年第6期35-39,共5页Journal of Beijing administration institute

基　　金：教育部人文社会科学研究青年基金项目(11YJC810030)

摘　　要：分析评价"乡财县管"制度绩效对于进一步推进"乡财县管"改革、完善县乡财政体制意义重大,而评价结论的客观性依赖于是否有一套系统的、成熟的分析工具。立足于"乡财县管"制度的实施背景、主要内容和运行目标,以制度绩效理论和公共财政理论为理论基础,可逻辑推演出"乡财县管"制度绩效的分析框架与标准。"乡财县管"制度绩效分析标准由"乡财县管"制度实施前后乡镇财政收入规模与结构、乡镇财政支出规模与结构、乡镇预算管理水平、乡镇债务规模与结构的变化情况以及农民负担稳定情况构成。Analyzing and evaluating the township-finance-supervised-by-county system（TFSBC）performance is of significance for further promoting the TFSBC reform and improving the inter-county and township government financial system.The objectivity of the evaluation depends on whether there are a set of systematic and mature theoretical analysis tools or not.It is easy to logically deduce the analytical framework and standards of the TFSBC performance,basing on the implementation background、main content and running target of the TFSBC,using system performance theory and public finance theory as the theoretical basis.The analytical standards of the TFSBC performance are made up of the changes of the scale and structure of the township fiscal income、the scale and structure of the township fiscal expenditure、the township budget management level、the scale and structure of the township debt and the stabilization of farmers＇burden before and after the implementation of TFSBC.

关 键 词：“乡财县管” 制度绩效 分析标准 

分 类 号：D63[政治法律—政治学]