补助性财政政策绩效目标为什么会走样?——基于广东三项省级财政专项资金绩效第三方评价  

Why the Performance Objectives of Subsidy Fiscal Policy will Aliasing?——Based on the Third-party Performance Evaluation of the Special Fiscal Funds from Guangdong Province

作　　者：郑方辉[1,2] 邓霖[1] 林婧庭 

机构地区：[1]华南理工大学公共管理学院,广州510640 [2]华南理工大学经贸学院,广州510640

出　　处：《公共管理学报》2016年第3期122-134,159,共13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基地培育项目(2015JDPY09)

摘　　要：补助性财政专项资金政策是政府调控利益关系,实现社会公平正义的重要工具,具有典型的中国特色。运用政府绩效评价的理念与方法,对广东省三项省级补助性财政专项资金绩效第三方评价结果的研究发现,政策目标的实现程度与预期存在较大差距,目标出现走样。究其原因在于:理论源头存在悖论、专项设立论证不足、绩效目标流于形式、主体责任缺位错位、政策社会认同度低,等等。与财务审计不同,财政支出绩效评价以政府(部门)为主要对象,重点关注专项资金设立及分配的科学性与民主性,是对政府决策的一种"评判与纠错机制"。现实条件下,推进第三方绩效评价是检验与遏制绩效目标走样的可行手段,为我国"压专项,增一般"的财税改革注入了动力,有利于推进现代财政制度建立,提高公共财政的公信力与执行力。Subsidy fiscal policy,which has typical Chinese characteristic,can be an important governmental tool to balance the social and economic benefits as well as to promote social justice. By adopting the concept and methodology of government performance evaluation,results from a third-party evaluation to three special fiscal funds within Guangdong Province show that there's a big deviation between the realizations of the policy goals and their original expectations,which leads to the so called 'losing-shape policies'. As for the reasons,there exists a theoretical paradox in the establishment of such policies,and they also come to the insufficiency of policy demonstration,the policy goal being a mere a formality,the absence of implementation responsibility as well as the low policy support. Different from financial audit,fiscal expenditure performance evaluation takes government departments as the main targets,focusing its attention in the scientificity and democracy of special funds' establishment and allocation. In other words,it is an evaluation and correction mechanism to government decision error. Therefore enhancing the third-party evaluation can be a possible measure to examine and suppress the policy goals' losing shape,which provides motivation for China's reform in finance and tax. This also contributes to building a modern financial institution and promoting its public credibility as well as implementation efficiency.

关 键 词：补助性财政政策 专项资金 绩效目标 政策走样 管理绩效 

分 类 号：F812[经济管理—财政学]