摘要
在精准扶贫绩效考核中引入第三方评估,可以有效弥补政府自评的缺陷,完善政府绩效评估体系,提高评估结果的科学性与公信力,推进政府治理能力的现代化。结合委托代理理论、公共治理理论和360度绩效评估理论,对精准扶贫绩效的第三方评估进行了理论溯源。在此基础上,界定了精准扶贫绩效第三方评估的主体及三方关系,明确了第三方评估的对象及内容,其评估对象为基于政策生命周期之上的全覆盖,即源头评估、过程评估和结果评估,从而实现对精准扶贫绩效全方位、多维度的客观公正的评价。最后,梳理了第三方评估的基本流程与规范,为在精准扶贫绩效考核中引入第三方评估提供了模板与范式,并从推进第三方评估机制的信息公开及法制化进程、构建第三方评估主体的多元联动机制和完善第三方评估机制的配套制度三个方面进一步优化精准扶贫绩效第三方评估的实施路径。
The introduction of the third-party assessment in the precision poverty alleviation performance appraisal can effectively compensate for the shortcomings of the government's self assessment,improve the government performance assessment system,improve the scientificalness and credibility of the assessment results,and promote the modernization of the governance capacity of the government.Combined with principal-agent theory,public governance theory and 360-degree performance evaluation theory,the third-party assessment of precision poverty performance is theoretically traced.On this basis,the subject and three-party relations of the third-party assessment of precision poverty alleviation performance are defined,and the object and content of the third-party assessment are clarified.Its assessment object is based on the full coverage of the policy life cycle,namely,source assessment,process assessment and result assessment.Through these,the objective and impartial assessment of precision poverty alleviation performance is realized in a comprehensive and multi-dimensional way.Finally,this paper combs the basic process and specification of the third-party assessment,so as to provide templates and paradigms for the introduction of the third-party assessment in the precise poverty alleviation performance appraisal,and this paper further promotes the implementation path of the third-party assessment of precision poverty alleviation from the following three aspects:promoting the process of information publicity and legalization of the mechanism of the third-party assessment,building the multiple linkage mechanism of the third-party assessment subject and perfecting the supporting system of the third-party assessment mechanism.
作者
孟志华
李晓冬
Meng Zhihua;Li Xiaodong(School of Accountancy,Lanzhou University of Finance and Economics,Lanzhou 730020,China)
出处
《当代经济管理》
CSSCI
北大核心
2018年第3期46-52,共7页
Contemporary Economic Management
基金
国家民委民族研究项目<民族地区精准扶贫脱贫案例与经验研究>(2017-GMB-018)
甘肃省科技厅软科学项目<基于政策生命周期的甘肃省精准扶贫绩效审计研究>(17CX1ZA020)
兰州财经大学校级课题<精准审计助力甘肃省精准扶贫政策落实的动力及机制研究>(Lzufe2017C-04)的阶段性研究成果
关键词
精准扶贫绩效
第三方评估
理论溯源
机理
优化路径
precision poverty performance
third-party assessment
theoretical origin
mechanism
optimization path