摘要
厘清权责关系是财政领域全面实施绩效管理的内在要求。从管理权、组织权和实施权的基本关系看,政府可扮演多重角色,作为管理主体或客体的角色定位明显不同;人大开展财政绩效监督具有明确的法理和实践优势,强化外部主体参与能凸显财政绩效管理的价值和工具理性。界定关联主体的权责关系有助于顶层设计,应进一步完善人大主导、政府部门协同、第三方实施的新型实践模式。
Clarifying powers and responsibilities can be the essential requirement for full implementation of the fiscal performance management. From the perspective of the relationship between management power, organization power and implementation power, the government has multiple roles such as the subject and object to manage fiscal funds. The People＇s Congress has a clear legal and practical advantage in supervising the fiscal performance management, while strengthening the participation from external subjects can highlight the value of fiscal performance management as a way to promote both budgeting democracy and executive effectiveness. For enhancing the full implementation of fiscal performance management, positioning the related parties＇ powers and responsibilities helps its top-level design and integrates necessity as well as feasibility. It has become a certain choice to further improve the new practical mode that is led by the People＇s Congress, coordinated by government departments and operated by third parties.
作者
卢扬帆
尚虎平
Lu Yangfan ,Shang Huping(1 Postdoctoral and Assistant Professor at Center for Government Performance Evaluation, South China University of Technology, Guangzhou 510640;2 Professor at Zhou Enlai School of Government, Nankai University, Tianjin 30007)
出处
《中国行政管理》
CSSCI
北大核心
2018年第4期27-32,共6页
Chinese Public Administration
基金
国家社会科学基金青年项目“人大主导的我国财政收入一支出绩效评价机制研究”(编号：2017CGL068)
中国博士后科学基金第61批面上资助项目“构建人大主导的中国特色财政绩效评价体系”(编号：2017M612676)
教育部哲学社会科学研究重大课题攻关项目“我国教育经费绩效评价与提升研究”(编号：17JZD059).
关键词
全面实施绩效管理
财政绩效评价
权责关系
人大主导
full implementation of performance management, fiscal performance evaluation, powers and responsibilities, the People＇s Congress led.
