典型国家财政支出绩效评价经验借鉴与启示  

Experience Learned from Typical Countries in Financial Expenditure Performance Appraisal

作　　者：王胜华 Wang Shenghua

机构地区：[1]中国财政科学研究院研究生院

出　　处：《财政科学》2018年第6期145-154,共10页Fiscal Science

摘　　要：财政支出绩效评价制度是政府公共管理活动的重要内容,探索和构建公共财政支出绩效评价体系是提高政府行政效能的有效途径。本文对美国、英国、澳大利亚、新西兰和加拿大等西方典型国家财政支出绩效评价体系进行了系统梳理、归纳和总结。在学习和借鉴典型国家财政支出绩效评价实践经验的基础上,建议通过健全体制机制,完善财政支出绩效评价的法律体系,推进绩效预算法制化进程;以结果为导向,创新评价方式,避免绩效评价指标化倾向;绩效评价与预算管理相融合,推进绩效预算制度改革;加强信息公开,建立绩效评价结果应用机制等举措进一步完善我国财政支出绩效评价体系。Performance appraisal system of public expenditure is an important part of the public management activities.Exploring and constructing the performance appraisal system of public expenditure is an effective way to improve the efficiency of the government administration.This thesis systematically reviews and summarizes the financial expenditure performance appraisal system in such western countries as the United States,Britain,Australia,New Zealand and Canada.Based on the typical countries'practical experience of the fiscal expenditure performance appraisal,it is suggested that legitimate financial expenditure performance appraisal by improving the system and mechanism,promote the legalization of performance budgeting by results oriented;,innovate evaluation methods to avoid the tendency of index of performance appraisal;Also it's necessary to combine performance appraisal with budget management,promote the reform of performance budgeting system,strengthen the information disclosure,establish application mechanism of performance appraisal results,and take other measures to further improve the performance appraisal system of financial expenditure.

关 键 词：公共支出管理 绩效评价 经验借鉴 启示 

分 类 号：F812.45[经济管理—财政学] F15