预算绩效管理视野的土地财政收入绩效评价  

An Evaluation of Land Fiscal Revenue Performance from the Perspective of Budget Performance Management

作　　者：李明月[1] 张顺瑶 李艳[2] Li Mingyue;Zhang Shunyao;Li Yan

机构地区：[1]华南理工大学公共管理学院 [2]广东金融学院经贸学院,副教授广州510521

出　　处：《中国行政管理》2019年第3期126-132,共7页Chinese Public Administration

基　　金：教育部哲学社会科学研究重大课题攻关项目"我国教育经费绩效评价与提升研究"(编号:17JZD059);中央高校基金项目"城乡一体化视阈下城乡统一土地市场构建研究"(编号:x2ggC2180180)

摘　　要：土地财政收入是目前地方政府重要的收入来源,对地方经济及可持续发展、地方治理产生重要影响。基于全面实施预算绩效管理的战略部署,对土地财政收入开展绩效评价是规范土地市场,建立现代土地财政制度的客观要求,体现价值导向和工具理性。在评价体系中,第三方评价主体能确保评价的公信力,市、县级政府作为责任主体成为被评对象。同时,构建体制目标、社会目标和代际目标为导向的评价指标体系具有科学的理论依据与现实可行性。驱动评价功能实现,应强化顶层设计、明确评价目的,界定被评对象,扩大公众参与,构建统一的技术体系及通用模型,重点关注代际政府之间土地收益分配的公平性。Land fiscal revenue, a major source of fiscal revenue for local governments in China, has a great influence on local economic sustainable development and local governance. Based on the comprehensive implementation of budget performance management, an evaluation of land fiscal revenue performance becomes an objective requirement for regulating land market and establishing modern land financial institutions, embodying value orientation and instrumental rationality. The third-party evaluation body ensures the credibility of the results in the performance evaluation system, where municipal and county-level governments are the target of assessment. Theoretically and practically, constructing an indicator system combined with institutional goal, social goal and inter-generational goal is feasible. To facilitate the function of performance evaluation, the toplevel design should be strengthened, the evaluation purpose should be illustrated, the evaluated objects should be defined, public participation should be expanded, and a general model should be constructed, with a focus on the fairness of land income distribution among inter-generational governments.

关 键 词：土地财政收入 政府绩效评价 预算绩效管理 收益分配公平性 

分 类 号：D035[政治法律—政治学]