广东省级财政专项资金及其绩效评价

Guangdong Provincial Specific Financial Funds and their Performance Appraisal

省级财政在我国财政体制中具有特殊地位。广东是全国财政大省,省级财政专项资金具有资金量大、覆盖面广、结构类型复杂、政策垂直性强以及服务于经济发展等特点。建立现代财政制度,实现财政治理体系与能力现代化,落实"增加一般性预算、压缩专项资金"的改革要求,对专项资金绩效进行评价具有价值导向性,也是有效的方法论。针对目前专项资金管理、监督、评价等方面存在的问题,构建由人大主导、财政与主管部门协同、第三方独立实施的绩效评价模式,对于压缩专项规模、优化资金结构、改善资金绩效、提升公共财政的公信力及执行力,具有重要意义。

The provincial government finance occupies a special position in the system of our national government finance. Guangdong is a big financial province whose special funds are characteristic of its huge quantity, wide coverage, miscellaneous structures, conspicuousness of vertical policy, service for economic development, etc. The establishment of modern financial system, modernization of financial administration and capacity and realization of the reform requirement of ＂ increasing general budget, reducing specific financial funds＂ can play a value-oriented role in guiding the evaluation of the specialfund performance and is also a effective method. So far as the problems existing in special-fund management, supervision, assessement, etc are concerned, constructing an evaluation model which is led by the People＇s Congress, coordinated by finance department and related sector and executed by the third party is significant for the condensation of special-fund scope, the optimization of capital structure, the promotion of financial performance, the enhancement of the credibility and implementation capacity of public finance.