中国地方财政收入预算绩效评价:依据、体系与结果  

Fiscal Revenue Budget Performance Evaluation of Local Government in China:Basis,System,and Results

作　　者：李明[1] 姚学辉 王帅 LI Ming;YAO Xue-hui;WANG Shuai(School of International Trade and Economics,University of International Business and Economics,Being 100029,China)

机构地区：[1]对外经济贸易大学国际经济贸易学院,北京100029

出　　处：《学习与探索》2022年第4期90-100,186,共12页Study & Exploration

基　　金：国家社会科学基金重大项目(19ZDA072)。

摘　　要：预算体现国家的战略和政策,收入预算也不例外,其绩效反映相关战略和政策的实施情况。有鉴于此,本文在系统梳理财政收入预算绩效评价理论和政策依据的基础上,紧扣预算绩效管理内涵、财税体制改革部署和财政政策导向,从税负调控成效、收入质量水平、债务风险水平三个维度构建指标体系,评价分析了2016—2020年各省份(含自治区、直辖市)收入预算绩效表现。研究发现:(1)我国地方收入预算绩效水平总体呈倒U型趋势,2018年后有所下滑。(2)各省份收入预算绩效水平与其经济社会发展状况有一定的相关性,东部省份绩效水平总体优于中西部地区,但也有个别东部或中西部省份表现离群。(3)收入质量亟待提高、债务风险有所累积,是目前拖累各地收入预算绩效水平的主要因素。本文建议,宜把收入预算绩效评价推向深入,与支出绩效评价形成合力,为国家治理提供坚强保障;要高度警惕近年地方收入预算绩效下滑趋势,聚焦短板弱项和风险点深化改革。The government budget reflects a country’s strategies and policies.Fiscal revenue is an important part of the budget,and its performance reveals the effectiveness of relevant strategies and policies.This paper systematically sorts out the theory and policy of fiscal revenue performance evaluation.Then,based on the connotation of budget performance management,the deployment of fiscal and taxation system reform,and the orientation of fiscal policy,this paper constructs an indicator system from three dimensions,including tax burden adjustment,fiscal revenue quality,and debt risk,to evaluate the fiscal revenue performance of each province from 2016 to 2020.The research finds out that:(1)The performance level of the local revenue budget in China showed an inverted U-shaped trend,and it declined after 2018.(2)There is a certain correlation between the revenue budget performance and economic development level.The performance of the eastern region is generally better than that of the central and western regions,but there are also some outliers in each region.(3)The low quality of fiscal revenue and the accumulation of debt risks are the main factors that drag down the current performance of local fiscal revenue.This paper suggests that the fiscal revenue budget performance evaluation should be further deepened so that it can form a joint force with the fiscal expenditure performance evaluation to provide a strong guarantee for national governance.In addition,the government must be highly vigilant of the declining performance of the local fiscal budget in recent years and deepen reforms targeting weakness and risks.

关 键 词：收入预算绩效评价 收入质量 债务风险 税负调控成效 

分 类 号：F812.3[经济管理—财政学]