PEFA政府财政管理能力评价体系及在中国地方政府的适用性——兼评《地方财政管理绩效综合评价方案》

A Study of Usability of PEFA Public Financial Management Performance Measurement Framework on Chinese Local Governments——Comment on the Plan of Comprehensive Evaluation of Local Public Financial Management Performance

十八届三中全会后,国内的财政学和公共管理领域围绕着"财政与国家治理"提出诸多改革新思路。而总体上,尚缺乏政策工具用于支撑相关改革,2014年财政部提出的《地方财政管理绩效综合评价方案》是相关的破题改革之一。而对比国际经验,世界银行的PEFA政府财政管理能力评价体系已在多个国家实行,本文将PEFA政府财政管理能力评价体系进行了详细介绍,指出按照政府预算信守程度、预算的全面性和透明度、预算的政策目标实现情况、预算的预见性及执行的控制力、政府会计记录和财务报告质量、预算的外部审计和监督6方面对地方政府的财政管理进行全面评价和监控具有完整的逻辑框架。将PEFA地方政府财政管理能力评价体系与2014年颁布的《地方财政管理绩效综合评价方案》进行比较,指出了《方案》存在的不足,并提出了针对性的完善建议,这有助于形成规范的地方政府预算管理制度,推动责任型政府的形成。

This PEFA PFM Performance Measurement Framework-initially issued in June 2005-has been developed as a contribution to the collective efforts of many stakeholders to assess and develop essential PFM systems, by providing a common pool of information for measurement and monitoring of PFM performance progress, and a common platform for dialogue. This paper introduces the Performance Measurement Framework of an open and orderly PFM system from its critical dimensions of performance as follows： credibility of the budget, comprehensiveness and transparency, policy-based budgeting, predictability and control in budget execution, accounting, recording and reporting, external scrutiny and audit. This paper also compares the plan of public financial management put forward by the Chinese Ministry of Finance with the PEFA framework. Some reform proposals are given to improve the Chinese public financial performance measurement plan.