绩效导向的政府资产管理：分析框架与制度安排

Performance-oriented Management of Government Assets: Analysis Framework and Institutional Arrangement

迄今为止,缺乏清晰连贯、完整系统的分析框架和支持该框架运作的制度安排,困扰着绩效导向的政府资产管理,也限制了人们对资产管理绩效概念的理解。本文基于当代公共支出管理文献开发的分析方法建构的三角范式,可望终结这一局面。三角范式用来界定由“总量—配置—运营”依次展开的三个核心管理层级,澄清各层级的管理目标、计量管理目标的绩效指标,以及将绩效指标与相应管理目标联结起来的制度安排。作为总量管理目标的审慎水平采用政策目标协调性和财政可持续性计量,作为配置管理目标的战略优先性由政策重点吻合度和需求强度吻合度计量,作为运营管理目标的成本有效性由机会成本和 3E(经济性、效率与有效性)计量。各个管理层级都包含一系列特定制度安排,其中,总量层级的资产控制制度、配置层级的资产租赁制度、运营层级的资产占用费制度尤其重要。只有当这些特定制度安排嵌入四项互补的综合性制度时,才会更加有效。四项综合制度分别是中期财政规划、年度预算、定期评估和激励机制。如此,政府资产管理即可整合到一体化的公共财政管理框架中,使资产变量从财政过程的参考变量革命性地转变为筹划与决策变量,为公共债务管理、公共财政管理乃至公共部门绩效管理带来极大便利。

The lack of a clear,coherent and complete analytical framework and institutional arrangements to support the operation of the framework are still troubling the performance-oriented management of government asset and restricting people’s understanding of the concept of asset management performance. This paper,based on the contemporary public expenditure management literature,develops the analysis method and constructs the triangular paradigm,which is expected to end this situation. The triangle paradigm is used to define the three core management levels which are successively expanded by“aggregate-allocation-operation”,and clarifies the performance indicators of the management objectives of each level,and the institutional arrangement to link the performance indicators with the corresponding management objectives. The prudent level as aggregate management goal is measured by the coordination of policy goals and fiscal sustainability,the strategic priority as allocation management goal is measured by the alignment of policy priorities and demand intensity,and the cost effectiveness as operation management goal is measured by the opportunity cost and 3Es(economy, efficiency and effectiveness). Each management level contains a series of specific institutional arrangements, among which the asset control system at the aggregates level,the asset lease system at the allocation level and the asset occupancy fee system at the operation level are particularly important. It will be more effective only if those specific institutional arrangements are embedded in the four complementary and comprehensive systems, which are medium-term financial planning,annual budget,regular assessment and incentive mechanism. In this way,the government asset management can be integrated into the integrated public finance management framework.