地方政府农业部门预算绩效评价及影响因素组态分析

Performance Evaluation of Local Agricultural Department Budget and Configuration Analysis of Influencing Factors

基于25个地方政府农业部门2017年预算投入与产出的面板数据,运用超效率SBM模型与模糊集定性比较分析法(fsQCA)进行预算绩效评价及影响因素研究。研究发现:2017年我国地方政府农业部门预算绩效水平整体不高,且省际差异、地区差异较大,其中东部与西部地区内部存在两极分化现象;在具体影响因素上,财政透明度、预算偏离度、农业资本市场配置效率、农业市场活跃度、地区教育水平虽然能对地方政府农业部门预算绩效产生一定影响,但并不能成为其充分或必要条件,各影响因素之间更多地呈现出多重性与归一性特点。各地方政府农业部门应意识到加快全面实施预算绩效管理改革的紧迫性,充分正视大数据的重要性;推动地方政府农业部门预算编制机构建设、编制人员素养提升以及零基预算改革;继续强化预算公开性,增强农业部门公信力。

Based on the panel data of the budget input and output of 25 local government agricultural departments in 2017, super efficient SBM model and fuzzy set qualitative comparative analysis(fsQCA) are used to conduct budget performance evaluation and study the influencing factors. The study shows that in 2017, the budget performance of agricultural departments of local governments in China was not high on the whole, and the differences between provinces and regions were large. Among them, there was polarization in the budget performance of agricultural departments of the eastern and western regions. In the concrete influencing factors, fiscal transparency, budget deviation, capital market allocation efficiency of agriculture, agricultural market activity and the district education level can have an impact on budget performance of the local agricultural department, but do not become necessary or sufficient conditions, multiplicity and polarity are present between influencing factors. Based on this, the agriculture department of local government should realize the urgency of the reform to speed up the full implementation of the budget performance management, fully consider the importance of big data and to promote the budgeting institution building of the local agricultural department, staff quality and the zero-base budget reform. Moreover, budget openness and public credibility of agricultural sector should also be strengthened.