财政运行综合绩效评价的理论、指标与展望——基于财政预算“行为-功能”的分析  

Theory,Indicators and Prospects of Comprehensive Performance Evaluation of Fiscal Operation:An Analysis Based on the “Behavior-Function”Framework of Fiscal Budget

作　　者：马海涛 曹堂哲[2] 彭珮文 MA Hai-tao;CAO Tang-zhe;PENG Pei-wen

机构地区：[1]中央财经大学中国财政发展协同创新中心 [2]中央财经大学政府管理学院 [3]北京大学政府管理学院

出　　处：《中央财经大学学报》2022年第11期3-16,共14页Journal of Central University of Finance & Economics

基　　金：国家社科基金重大项目“实质性减税降费与经济高质量发展”(项目编号:19ZDA070);国家社科基金一般项目“我国政府部门预算参与和管理绩效作用机理的模型建构与实证检验研究”(项目编号:20BZZ060);教育部人文社科青年项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(项目编号:19YJC630005);世界银行贷款“现代财政制度与国家治理项目”技援项目——全面实施预算绩效管理背景下的预算绩效评价创新研究子项目(二)“‘十四五’预算绩效评价发展规划”研究。

摘　　要：2018年以来,全国各地积极开展财政运行综合绩效评价试点,结合本地的实际情况探索出了各有特点的评价指标体系,虽然实践先行,但尚未就评价的理论、逻辑和指标框架达成共识,一定程度上制约了财政运行综合绩效评价工作的推进,影响到了评价结果运用和质量效益。笔者通过系统梳理财政运行综合绩效评价的相关文献,提出了财政运行综合绩效评价的“财政运行行为-政府预算功能”分析框架,在此框架下阐明了财政运行综合绩效评价的基本框架,明确了关键评价指标,分析了当前实践中面临的突出问题,展望了财政运行综合绩效评价的优化路径,即推动财政运行综合绩效评价全覆盖、健全指标和标准体系、开展专项监测与评价、完善评价机制、加强评价结果长效运用、强化激励约束等。上述建议为凝聚共识,全面开展政府财政运行综合绩效评价提供了可行的方案和路径。Since 2018,local governments at all levels have actively carried out pilot projects for comprehensive performance evaluation of fiscal operations, through“crossing the river by feeling the stones”,and have explored indicator systems with their own characteristics.However, there are still not much in common on the theoretical basis, logical framework and common indicators of evaluation, which have restricted the promotion of comprehensive performance evaluation of fiscal operations and affected the application of the results.We summarized the origin, history and practical explorations related to comprehensive performance evaluation of fiscal operation in China by systematically reviewing the relevant literature.Then, we proposed a“fiscal behavior-budget function”framework for the performance evaluation.Under this framework, we clarified the basic framework of the comprehensive performance evaluation of fiscal operation, specified the key evaluation indicators, and analyzed the prominent problems.In the end, we proposed methods to optimize the comprehensive performance evaluation of fiscal operation: First, each public sector, every level of government, as well as every fiscal expenditure should be fully covered by the comprehensive performance evaluation of fiscal operation.Second, the index and standard system should be improved and developed.Third, special monitoring and evaluation ought to be carried out.Forth, evaluation mechanism should be well-designed and reformed.Fifth, the system should be established to guarantee the appropriate use of the evaluation results.Last but not least, incentives and punishments related to the feedback should be put well in place.The work mentioned above would provide feasible solutions to build a consensus for comprehensive performance evaluation of government fiscal operations.

关 键 词：财政运行综合绩效评价 财政运行行为 预算功能 

分 类 号：F812.3[经济管理—财政学]