组织性质、契约特征与财政绩效第三方评价的关系研究  

Research on the Relationship between Organizational Nature, Contractual Characteristics and Fiscal Performance’s Third-Party Evaluation

作　　者：吴冬梅 刘运国[2,3] 罗立 WU Dongmei;LIU Yunguo;LUO Li(Guangdong University of Finance,Guangzhou,China;Sun Yat-sen University,Guangzhou,China;Xinhua College of Sun Yat-sen University,Guangzhou,China)

机构地区：[1]广东金融学院会计学院,广州市510521 [2]中山大学管理学院/中山大学现代会计与财务研究中心 [3]中山大学新华学院会计学院

出　　处：《管理学报》2021年第6期833-842,共10页Chinese Journal of Management

基　　金：国家社会科学基金资助项目(18BJY016);国家自然科学基金资助项目(71872187);财政部会计名家培养工程资助项目(2019)。

摘　　要：利用手工收集的2010-2019年评价报告,实证分析我国财政绩效第三方评价质量及其影响因素。研究发现:在性质各异的第三方组织中,独立性较强的营利性中介占比高达85.5%,但其评价质量低于独立性稍逊的非营利性机构,不同组织间评价质量存在显著差距。进一步考察第三方所处的契约特征类型,研究还发现:相比非经济建设类合约,在经济建设类合约中,组织间评价质量差距显著缩小;相比党群主管部门类合约,在非党群主管部门类合约中,组织间评价质量差距显著缩小。结果表明,外在的结构独立并未必然带来第三方评价高质量,针对不同第三方内在的组织性质与契约特征实施分类管理,是完善第三方制衡机制的切实路径。Using the 2010-2019 evaluation reports collected by hand for the first time, this study empirically analyzes the third-party evaluation quality of China’s fiscal performance and its influencing factors. The study finds that among third-party organizations with different nature, the proportion of profit-making intermediaries with strong independence is as high as 85.5%. But its evaluation quality is lower than that of non-profit organizations with less independence, and there is a gap in the evaluation quality between different organizations. By further examining the types of contract characteristics of the third party, the study also finds that, compared with the non-economic construction contract, the evaluation quality gap between organizations is narrowed in the economic construction contract;compared with the contract of the party-mass competent department, the evaluation quality gap between organizations is narrowed in the contract of the non-party-mass competent department. The above results show that the external structural independence does not necessarily lead to the high quality of third-party evaluation. It is a practical way to improve the third-party balance mechanism by implementing classified management according to the internal organizational nature and contractual characteristics of different third parties.

关 键 词：评价质量 组织性质 合约对象特征 缔约关系人特征 

分 类 号：C93[经济管理—管理学]