预算绩效管理与财政绩效评价:以教育经费为例

Budget Performance Management and Financial Performance Evaluation: A Case Study of Education Funds

预算折射现代国家的理财能力及治理关系。作为政府绩效评价的组成部分,财政绩效评价可视为预算绩效管理的约束机制及工具体系。从财务管理、预算管理到预算绩效管理进程中,融合“价值—工具”二重性,财政绩效评价与预算绩效管理价值同构,是全面实施预算绩效管理的突破口和破解预算管理困境、深化财税体制改革、回应社会诉求的有效工具。教育经费是我国财政最大项支出和预算绩效管理的重要内容,涉及矩阵式的权责主体及利益格局。构建融合宏观、中观、微观三个层次的教育经费绩效评价结构体系,以及经费投入(支出)、过程监管、目标实现、社会满意为维度的指标体系,能充分体现评价的科学性。在各种评价模式中,内部评价以提高效益为目的,外部评价旨在提高教育财政的公信力。

Budget reflects the financial capacity and governance relationship of modern countries.As a component of government performance evaluation,financial performance evaluation(FPE)can be regarded as a constraint mechanism and tool system of budget performance management(BPM).In the shifting process from financial management and budget management to BPM,FPE and BPM are supplementary to each other in value when integrated with the duality of“value-tool”.The two strategies are a breakthrough of comprehensively implementing BPM and an effective tool to remove the budget management dilemma,to deepen the reform of fiscal and tax system and to respond to social demands.As the largest financial expenditure in our country and an important content of BPM,educational funds involve matrix subjects of rights and duties and structure of interests.A scientific evaluation can be fully embodied by building a structural system for evaluating the performance of education funds at the macro,medium and micro levels,and an index system with the dimensions of funds investment or expenditure,process supervision,goal realization and social satisfaction.Among all evaluation modes,internal evaluation aims at enhancing efficiency,while external evaluation improving the credibility of educational finance.