基于TOPSIS的省级财政支出综合绩效评价——对安徽省2007-2014年数据的考察

Comprehensive Performance Evaluation of Provincial Fiscal Expenditure Based on TOPSIS Method——Review on the data of Anhui Province from 2007 to 2014

随着绩效审计和绩效预算深入人心,绩效评价成为财政资金监督的有效手段。省级财政收入总量、财政支出总量和财政支出结构是考察省级财政支出综合绩效的三大维度,本文据此建立多层次多目标评价指标体系,以安徽省2007—2014年财政支出基本数据为样本,运用改进距离法对安徽省财政支出综合绩效进行测度,结果表明:整体上安徽省财政支出综合绩效呈现出"下降—上升—下降—上升"的"W"型动态上升变化趋势,其中,2014年综合绩效最佳,贴近度为0.6204,而贴近度最低值出现在2009年,为0.3666。从动态绩效波动阶段来看,第一阶段,2007—2009年,安徽省财政支出综合绩效水平略有下降。第二阶段,2009—2010年,安徽省财政支出综合绩效迅速上升。第三阶段,2010—2012年,安徽省财政支出综合绩效缓慢下降。第四阶段,2012—2014年安徽省财政支出综合绩效逐年上升。安徽省财政支出绩效动态波动受财政政策变动的影响较为显著,为进一步提高财政支出综合绩效,建议培育新的经济增长点、改革税收征管方式、优化财政支出结构和推进财政支出绩效评价。

As performance audit and budget known to the public, performance evaluation also becomes an effective measure of fiscal fund supervision. The provincial total revenue, total expenditure and financial expen-diture structure are three evaluation dimensions to assess provincial fiscal expenditure performance. Based on the dimensions, we established the multi-level and objective evaluation index system, taking the fiscal expen-diture data of Anhui Province from 2007 to 2014 as sample, using the improved distance method to measure the comprehensive total performance of its fiscal expenditure. Our analysis shows that its comprehensive total performance trends as ＂down-up-down-up＂ of the ＂WM type in Anhui Province. During the period, the best comprehensive performance is 2014 with 0.6204 closeness degree, the lowest value is 0.3666 of 2009. Ob-served from the dynamic performance fluctuations, there are four stages. At the first phase, the comprehensive performance level of fiscal expenditure looks like a slight decline in Anhui province from 2007 to 2009. At the second stage, it rises quickly from 2009 to 2010 while at the third phase, it declines slowly from 2010 to 2012. At the fourth stage, it increases year by year from 2012 to 2014. The dynamic fluctuation of fiscal ex-penditure performance of Anhui province is significantly influenced by the changes of fiscal policies. There-fore, we suggest that cultivate new economic growth point, reform tax collection method and administration, optimize fiscal expenditure structure and promote the fiscal expenditure performance evaluation to further im-prove the comprehensive performance of fiscal expenditure.