地方政府一般预算绩效评价指标体系的构建

ON Construction of Performance Valuing Index System of Our Local General Budget

针对地方政府支出冲动情结浓厚而支出效益低下、缺乏合理的预算绩效评价制度的地方财政管理现状,通过对建立预算绩效评价指标体系的理论依据、地方一般预算绩效评价模型和流程的分析,在借鉴国际经验基础上,提出了我国地方一般预算绩效评价指标体系应该围绕目标、投入、过程和产出的公共品提供过程,在宏观视野下全面定位于预算目标科学性、资源投入经济性、支出效率、产出效果和社会公平目标的构建设想。

The paper first discusses the status quo of the local fiscal management of our local government who has strong impulses to spend more but with low benefit under the current unreasonable budget performance valuing system. And then it analyzes some theory based on establishing the budget performance valuing system, valuing model and valuing process of the local general budget performance. Finally, it proposes a tentative plan based on international experiences that our local general budget performance valuing index system should focus on the provision process of public goods with the goal, input, process and output, and＇ that we should put comprehensive emphasis, under the macroscopic field of vision, on the scientific nature of the budget goal, efficiency of resources input, disbursement efficiency, results of output and social justice goal.