乡村振兴财政直达资金监管:绩效审计与绩效评价

Supervision of Direct Financial Funds for Rural Revitalization:Performance Audit and Performance Evaluation

作为财政拨付的创新机制,乡村振兴财政直达资金监管具有挑战性与迫切性。以G省现代农业产业园建设财政直达资金为例,运用结构分析方法,比较绩效审计与绩效评价的监管功能,研究发现:绩效审计自上而下强化过程控制、强调资金使用的规范性,体现政府内部管理属性及制度效能,追求执行力;绩效评价凸显自下而上、上下结合的治理理念,更加关注项目立项、资金分配等决策的科学性与民主性,追求公信力。两种监督方式呈现互证互补关系,互证关系指向微观与中观层面财政资金使用绩效和绩效目标实现程度;互补关系体现在宏观层面,指向财政资金的决策绩效。创新财政直达资金监管模式,应进一步明确绩效审计与绩效评价的功能定位,构建相互衔接的监管评价指标体系及开放互通的绩效信息平台,重点监督及检验绩效目标的实现程度,充分发挥绩效评价的纠错纠偏功能。

As an innovative mechanism of financial allocation, the supervision of direct funds for rural revitalization is challenging and urgent. This study applied the structural analysis method to compare the regulatory functions of performance audit and performance evaluation taking the direct financial funds for the construction of the modern agricultural industrial park in G Province as an example. The study found that the performance audit strengthened the process control from top to bottom, emphasized the standardization of the use of funds, reflected the internal management attributes and institutional effectiveness of the government, and pursued the executive power while performance evaluation highlights the governance concept of bottom-up and top-down combination, pays more attention to the scientific and democratic nature of project initiation, fund allocation and other decisions, and pursues public credibility. The two kinds of supervision methods present a mutual reflection and complementary relationship. The mutual reflection relationship points to the performance of the use of financial funds and the degree of achievement of performance objectives at the micro and medium levels. The complementary relationship is reflected at the macro level, pointing to the decision-making performance of financial funds. In order to innovate the financial direct funds supervision mode, we should further clarify the functional orientation of performance audit and performance evaluation, build an interconnected supervision and evaluation index system and an open and interconnected performance information platform, focus on monitoring and testing the realization of performance objectives, and give full play to the error correction function of performance evaluation.