基于逻辑模型的财政专项资金绩效评价的理论审视——以广东省人大委托第三方评价为例  

Research on Government Financing Program Performance Evaluation Based on Logic Model——Case Study of Guagdong Provincial People's Congresses

作　　者：李文彬[1] 黄怡茵 

机构地区：[1]华南理工大学公共管理学院,广州510640

出　　处：《公共管理学报》2016年第3期111-121,158-159,共11页Journal of Public Management

基　　金：国家社会科学基金重大项目(11&ZD057);中央高校基本科研业务费项目(2015XZD17)

摘　　要：评价体系的质量对财政支出绩效评价结果的公信力和绩效信息的可用性产生决定性影响。为推进财政资金治理体系与治理能力现代化,广东省人大引入民间力量,委托第三方评价财政资金绩效,提升人大对财政资金监管的能力。这一新的评价体系,强化了人大在预算绩效管理的监督作用,覆盖了预算分配监督、过程监督和使用绩效监督,构建了完整的财政预算监督链条。但这个新体系的功能发挥与质量保证仍需要更多的理论供给。为进一步提高财政绩效第三方评价的质量,本文构建了"效度-效力-效用"的逻辑模型,对第三方评价进行理论审视。结果表明,为提升评价质量,需加强评价内容与绩效概念的一致性,提高评价的量化、细化或流程化的水平,强化指标及其评价标准对识别差距和树立绩效标杆的作用。The quality of evaluation system has a decisive impact on the credibility of the government financing program evaluation and the use of perfor mance information. For promoting the modernization of financial fund management system and the management ability,Guangdong provincial Congress authorized a third party to evaluate the government financing program performance. This new evaluation system builds a complete chain of budget supervision and highlights the supervision function of Congress at the budget performance management,covering the traditional budget allocation,process supervision and performance evaluation. But the function improvement of the new system still need more theory supply. For improving the quality,we build a 'Validity-Effectiveness-Utility' model. It is found that,in order to improve the quality of performance evaluation,we need to strengthen the connection between the indicators and the performance concept,increase the quantification,refinement and process-oriented level of indicators,and enhance the role of indicators and evaluation criteria on identifying the gap and establishing performance benchmark.

关 键 词：财政专项资金绩效评价 第三方 效度 效力 效用 

分 类 号：F812[经济管理—财政学]