第三方机构参与财政预算资金绩效评价的现状与影响因素——基于问卷调查的分析  

Current Situation and Influencing Factors of Third-Party Institutions Participating Government Budget Performance Evaluation——Based on a Questionnaire Survey

作　　者：王娟娟[1] 陈汪洁 文豪[1] Wang Juanjuan;Chen Wangjie;Wen Hao

机构地区：[1]中南财经政法大学工商管理学院,湖北武汉430073

出　　处：《中国资产评估》2022年第2期66-73,共8页Appraisal Journal of China

基　　金：国家社科基金项目“水权资产价值测度及其证券化研究”(16CGL042);财政部省共建联合研究课题“全面预算绩效管理背景下的绩效评价工作机制研究”。

摘　　要：国家治理现代化要求政府预算绩效评价由传统财政部门的自我评价逐步转变为引入资产评估机构等第三方机构参与。本文基于第三方机构视角,从参与人员对绩效评价工作价值认知、实际开展情况感知、工作质量保障和政府部门重视程度等方面展开问卷调查,发现第三方服务机构在绩效评价工作中面临的主要问题,并从外部的机制设计、监管与内部的核心能力与竞争性要素培育等方面提出完善第三方机构参与财政预算资金绩效评价的建议。The modernization of national governance requires that the performance evaluation of government budget should be gradually transformed from the traditional self-evaluation of financial departments to the participation in fiscal governance of third-party institutions such as asset evaluation agencies. Based on the perspective of thirdparty institutions, this paper conducted a questionnaire survey from the aspects of participants’ cognition of the value of performance evaluation, their perception of actual implementation, work quality assurance and the importance attached by government departments, concluding the main problems in third-party performance evaluation. Also, this paper provided advice on promoting third-party institutions to participate in the performance evaluation of government budget, from the aspects of the external mechanism design and supervision, as well as the internal capability and competitiveness cultivation.

关 键 词：第三方机构 预算绩效评价 预算绩效管理 

分 类 号：F812.3[经济管理—财政学]