财政绩效评价与管理的近期进展和前景展望

Recent Progress and Prospect of Fiscal Performance Evaluation and Management

最近10年来,财政绩效评价与管理的主要努力与进展包括:颁布与实施大量相关政策文件;建立绩效指标评价体系;强化预算过程的绩效导向;绩效评价结果与预算拨款和政策调整挂钩;绩效信息报告人大并向社会公开;强化绩效责任机制。依然存在的薄弱环节包括:绩效计量、总额绩效、配置绩效、成本绩效、投资绩效、融资绩效和激励机制。未来努力应集中于9个关键方面:建立绩效计量报告制度;建立绩效计量报告审计制度;厘清绩效管理的底层逻辑;恪守结果导向;建构绩效管理的标准框架;强化与改进绩效计量;鉴别绩效路径;培育适宜的激励环境;加快绩效立法进程。主攻方向应是基于财政总额-配置-运营成果整合绩效路径、管理安排和管理工具,构建一体化、标准化与通用化管理框架。绩效路径涵盖绩效计量、绩效评价和信息使用,区分供给面路径和需求面路径。管理安排涵盖决策管理、评价监督和激励机制,区分投资、运营和融资维度。管理工具以预算管理和公共支出管理为核心,以中期财政规划辅助其运作。关键努力亦应包括加强基础理论和国际经验教训研究,强化绩效基础的责任建设与能力建设。认识到绩效管理有其局限性因而不能取代基本的管理改革,同样至关紧要。

In the past ten years, the main efforts and progress of fiscal performance evaluation and management include promulgating and implementing a large number of policy documents, establishing performance indicator evaluation systems, strengthening the performance orientation of the budget process, linking performance evaluation results with budget appropriations and policy adjustments, reporting performance information to the National People’s Congress and disclose it to the public, and strengthening the performance accountability mechanisms. The remaining weaknesses include performance measurement, aggregate performance, allocative performance, cost performance, investment performance, financing performance, and incentive mechanisms. Future efforts should focus on following nine key aspects. First, establish a performance measurement reporting system.Second, establish a performance measurement report auditing system. Third, clarify the underlying logic of performance management. Fourth, abide by result orientation. Fifth, build a standard framework for performance management. Sixth, strengthen and improve performance measurement. Seventh, identify performance paths.Eighth, cultivate a suitable incentive environment. Ninth, accelerate the process of performance legislation. The main direction should be to integrate performance path, management arrangements and management tools based on the aggregate-allocative-operational level of fiscal results to form an integrated, standardized and generalized management framework. The performance paths contain performance measurement, performance evaluation, and information use, and distinguish between supply-side paths and demand-side paths. The management arrangements contain decision management, evaluation supervision and incentive mechanisms, and distinguish between investment, operation and financing dimensions. The management tools are centered on budget management and public expenditure management, and are supplemented by Medium-Term Fiscal Planning. Key efforts should also include strengthening the research on basic theories and international experiences and lessons, and strengthening performance-based accountability and capacity building. It is also crucial to realize that performance management has its limitations and therefore cannot replace basic management reform.