关于财政绩效评价综合打分制方法的思考  

Thoughts on Comprehensive Scoring Method in Fiscal Performance Evaluation

作　　者：阿儒涵 程燕林 李晓轩 高军[3] 韩凤芹 Aruhan;CHENG Yanlin;LI Xiaoxuan;GAO Jun;HAN Fengqin(Institutes of Science and Development,Chinese Academy of Sciences,Beijing 100190,China;School of Public Policy and Management,University of Chinese Academy of Sciences,Beijing 100049,China;Bureau of Facility Support and Budget,Chinese Academy of Sciences,Beijing 100864,China;Chinese Academy of Fiscal Sciences,Beijing 100142,China)

机构地区：[1]中国科学院科技战略咨询研究院,北京100190 [2]中国科学院大学公共政策管理学院,北京100049 [3]中国科学院条件保障与财务局,北京100864 [4]中国财政科学研究院,北京100142

出　　处：《中国科学院院刊》2020年第12期1439-1447,共9页Bulletin of Chinese Academy of Sciences

基　　金：国家自然科学基金(71974184);中国科学院青年创新促进会会员资助项目(E0X00916)。

摘　　要：经过20余年的实践,我国已基本建立起财政绩效评价的制度与方法体系。综合打分制方法是我国财政绩效评价中普遍采用的方法,该方法以其标准化、透明化、简单易行等特点在快速推广财政绩效评价中发挥了重要的作用。然而,综合打分制方法使得多维绩效混合评价、过于注重过程评价、难以准确反映评价对象绩效实质等问题日益凸显,且在科技领域的应用面临更大的挑战。为此,文章重点分析了财政绩效评价综合打分方法的问题与挑战,基于新时代国家全面预算绩效管理的要求及相关国际实践,提出改革综合打分制方法的思路。Having practiced for more than 20 years,China has basically established the framework of fiscal performance evaluation system and method.As one of the majorly applied fiscal performance evaluation methods in China,Comprehensive Scoring Method(CSM)has played a critical role in the rapid promotion of performance evaluation practice due to its standardization,transparency,and operability.However,CSM is also challenged by certain problems,such as multi-dimensional hybrid evaluation,progress-focused evaluation,and poor reflection of the actual performance,and even it faced with severer challenges for its application in science and technology field.Based on the aforementioned problems,this study aims to systemically analyze the issues and disputes of CSM,and to bring up new options and ideas in the CSM reform based on the new demands of state full promotion of budget performance evaluation in the new era and related international practices.

关 键 词：财政绩效评价 综合打分制 思考 

分 类 号：F812.3[经济管理—财政学]