解析与构建公共支出绩效评价指标体系

Analyzing and constructing the index system of evaluating the performance of public expenditure

公共支出绩效评价作为新公共支出管理的重要组成部分,其推行的难点在于如何用一套指标来科学度量公共支出的绩效,因为绩效的科学度量是保证公共支出绩效评价目标实现的重要前提。因此,如何选择度量绩效的指标也就成为公共支出绩效评价工作的核心和难点所在。根据公共支出绩效评价的特殊性,能全面有效度量一般公共支出绩效的指标体系应分两层:第一层次就是四类初始指标,即投入类指标、过程类指标、产出类指标和结果类指标;由于初始指标无法直接度量公共支出绩效,所以在这些初始指标的基础上又应构建第二层次的指标,也称终极指标,即效益性指标、效率性指标和有效性指标或称效力性指标。

As a part of the new public expenditure management, the performance evaluation of the public expenditure plays an important role. The difficulties to carry out it lies in how to use a set of indexes to measure the performance of public expenditure, which is the premise to secure the reliability of t evaluating purpose. Therefore, how to choose the index also becomes the core of performance evaluation on public expenditure. Based on the particularity of performance evaluation, the index system of performance evaluation on public expenditure may be divided into two levels. Firstly, the initial indexes conclude input indexes?process indexes?output indexes and result indexes. Secondly,because these indexes haven't a direct contact with the performance, we must establish a second level index, which may be called ultimate indexes, namely economic indexes?efficiency indexes and effective indexes.