《新预算法》改革背景下地方政府财政支出的绩效评价研究

Research on the performance evaluation of local government fiscal expenditure under the reform of“new budget law”

地方政府财政支出的合规性和有效性日益受到社会各界广泛关注,《新预算法》逐步确立了“花钱问效,无效问责”的理念,对地方政府财政支出绩效评价有重要的意义。现阶段地方政府财政支出存在着法制建设落后、评价队伍不完善、评价指标体系不够科学、评价成果应用不够、信息化程度不高的问题,根据《条例》的规定,财政部门负责地方政府的财政支出、绩效评价、绩效监控以及政府债务;各部门负责本部门的财政收支、绩效评价。展望未来,为了应对上述问题,应建立健全的绩效评价法制体系、完善评价组织、提高指标的科学性、加强评价成果的应用、建立完善的信息管理系统等。

The compliance and effectiveness of local government fiscal expenditures have attracted widespread attention from all walks of life.The "new budget law" has gradually established the concept of "Expenditure be effective, and invalidity be accountable" is gradually established to evaluate the performance of local government fiscal expenditures.At the present, local government fiscal expenditures have problems such as backward legal system construction, imperfect evaluation organization, unreasonable evaluation index system, insufficient application of evaluation results, and low degree of informatization.According to the regulations, the financial department is responsible for local government fiscal expenditure, performance evaluation, performance monitoring and government debt;each department is responsible for its own fiscal revenue and expenditure and performance evaluation.Looking into the future, in order to deal with the above problems, a sound performance evaluation legal system should be established, the evaluation organization should be improved, the scientificity of the indicators should be improved, the application of evaluation results should be enhanced, and a complete information management system should be established.