财政专项资金清单式管理:动力、程序与完善路径——以浙江省级财政专项资金为例

Fiscal Special Fund Inventory Management:Power,Procedure and Improvement Path——A Case Study of Zhejiang Provincial Special Fund

财政专项资金管理清单旨在实现财政专项资金运行的规范、科学和透明,提高专项资金的使用绩效。财政专项资金管理存在的问题和地方政府领导的重视,外加运行权力清单提供的契机是财政专项资金管理清单的实施动力。组织领导—梳理整合—建章立制—信息公开是制定财政专项资金管理清单的基本程序。通过完善绩效评价体系、硬化制度约束、建设信息化监管模式、加强培训学习来保障财政专项资金管理清单的实施效度。

the management list of fiscal special funds aims to achieve the standardization,science and transparency of the operation of fiscal special funds,and improve the performance of special funds.The problems existing in the management of fiscal special funds and the attention of local leaders,plus the opportunity provided by the list of operation powers,are the driving force for the implementation of fiscal special funds management list.The basic procedure of making the management list of special fiscal funds is organizing and leading,sorting out and integrating,establishing rules and regulations,and information disclosure.By improving the performance evaluation system,hardening institutional constraints,constructing an information supervision model,and strengthening training and learning,the implementation validity of special fiscal funds management list can be guaranteed.