对行政单位绩效预算及评价的相关思考

随着我国公共财政体制改革的逐步推进,对行政单位的预算管理模式也逐渐发生了变化,绩效导向型的部门预算改革成为行政单位预算管理的主要方向.绩效预算与评价能够提高行政单位预算管理的科学性、合理性和规范性,对行政单位管理水平的提升有着重要的意义.本文从行政单位绩效预算及评价的内涵出发,探析如何开展行政单位绩效预算及评价工作.     

论鸡西市绩效导向型公共财政建设

黑龙江省鸡西市财政局把绩效作为实现财政科学化、精细化管理的突破口,提出建设一种旨在加快向完善公共财政体制过渡的新模式——绩效导向型公共财政模式,将事后绩效评价前端化,扩充为事前绩效导向、事中绩效管理和事后绩效评价三位一体的格局,由追求支出绩效扩充为全面谋求收入绩效、支出绩效、改革绩效和管理绩效的五财、三链的管理体系。     

县级公共财政支出绩效管理研究

近年来在“大投资、大建设、大发展”的口号下,各地公共财政支出规模巨大,但公共财政支出绩效管理仍处于初级阶段,“重财政资金争取,轻资金使用绩效”的理念还普遍存在。因此,全面推进绩效管理已成为当前加强地方政府绩效管理和财政预算管理一项十分紧迫的任务。     

试论政府预算绩效评估法制化建设

政府预算绩效评估是我国财政改革的一种新的管理实践，依法实施政府预算绩效评估将有助于推动我国公共财政的改革。如何加强政府预算绩效评估的法制建设。将其纳入制度化、规范化、科学化的轨道，是当前我国在推进公共财政改革、优化政府预算绩效管理过程中需要认真探索的实践性课题。     

预算绩效管理改革的实践与思考

预算绩效管理是公共财政的重要组成部分,是确保公共财政管理健康运行的有力保障。在公共财政管理框架的构建过程中,如何准确定位预算绩效管理改革、摆脱传统预算管理模式的束缚,破解制度变迁中的障碍、全面推进改革持续深入,值得探讨研究。本文立足于浙江省实际,翔实剖析了当前改革推进的瓶颈所在,并就如何构建贯穿于预算编制、执行、监督各环节的全过程预算绩效管理体系进行了全面探讨。     

强化公共财政支出管理的观点综述

随着我国公共财政管理体制框架的建立和完善,如何强化公共财政支出管理,提高公共财政支出的绩效水平,是当前理论界十分关注的热点,现将各种观点综述如下:     

财政绩效评价与绩效审计的比较分析

财政绩效评价与绩效审计是转变财政职能，推进服务型公共财政建设的重要措施。文章通过对财政绩效评价与绩效审计的实施主体、工作目标、实施对象、工作程序、操作标准进行分析，揭示两者之间存在的客观联系和区别，建议以绩效评价为主、绩效审计为辅，两者既有分工又有协作的工作思路，促进绩效导向的公共财政建设。     

1998—2006年中国公共财政农业支出的绩效评估

采用灰色关联度分析方法,从效率与公平两个方面评估了1998—2006年我国公共财政农业支出的绩效。结果表明:我国公共财政农业支出额度与促进农民增收效率倒挂,即农业科技支出份额最少但其对农民增收作用最强,而支农支出份额最多但对农民增收作用最弱;各项公共财政农业支出未能很好地起到促进农民收入公平分配的作用;我国公共财政农业支出绩效在低水平层次上运行。最后,提出了大力增加农业科技支出和农村救济支出、适度增加农业基础建设投资、迅速压缩农业部门行政费用支出、不断调整公共财政农业支出内部结构的建议。     

浅议财政预算执行绩效审计

公共财政框架建立后人们对财政资金运行的效益性投入了更多关注,而不再局限于原来的真实性与合法性.在此背景下,有必要将绩效审计理念与方法合理引入财政预算执行绩效审计,使绩效审计在财政管理决策功能上切实发挥查错纠弊的重要功能,进一步提升财政资金运行效率.本文详细分析了目前我国财政预算执行绩效审计存在较难规避审计风险、缺乏有效预算编制体制及审计准则、财政预算管理较为粗放、资金使用效率不高等问题,并在此基础上提出了相应的完善建议.     

我国《公共财政管理学》课程建设研究

近些年,随着我国公共财政框架体系的建立,加强公共财政管理、推进政府改革、提高公共部门绩效成为紧要话题。实践改进需要具有职业道德和专业技能的人才以及公众的理解支持。可是目前我国公共财政管理专业和普及教育面临严峻考验,原因之一就在于公共财政管理学科建设滞后。本文就如何在财税类和公共管理类各专业积极推进《公共财政管理学》课程建设,提出了政策性建议。     

关于地方公共财政支出体系的思考

近年来,我国地方政府一直致力于构建公共财政体系,其中心环节就是建立科学、规范的地方公共财政支出体系。构建地方公共财政支出体系是个空间立体模型,主要包括公共财政支出的框架和框架里的内容。公共财政支出框架主要是指横向的公共财政支出范围、纵向的财政支出规模;框架里的内容则主要是指地方财政支出结构。     

提高基本公共服务供给水平的政策思路——基于公共财政视角下的分析

提供基本公共服务是公共财政的重要职责。中国基本公共服务供应的短缺和不均等是构建和谐社会的主要障碍之一。中国公共服务短缺的原因是多方面的，从公共财政视角来分析，可以归结于财政支出结构不合理、民主财政的缺失和财政透明度不高等因素。要解决公共服务供应短缺问题，关键是要按照公共财政的思路，调整财政支出结构，坚持民主财政的原则，提高财政透明度，完善财政转移支付制度。     

Do departures from democratic accountability compromise the stability of public finances? Keynesianism, central banking, and minority governments in the Canadian system of party government, 1867–2009

This paper is concerned with the effectiveness of Westminster parliamentary institutions in ensuring the stability of a nation??s public finances. Our starting point and major hypothesis is that the governance structure embodied in Canada??s parliamentary system has contributed importantly to the maintenance of fiscal stability. The fact that the Government of Canada, like the central government of many other modern democracies, has survived for over a century without default on its public debt means that in some meaningful sense, long run responsibility with respect to the nation??s finances has in fact been achieved, and we show that this is in fact the case. Hence a more meaningful test of our main hypothesis requires the designation of specific sub-periods when the ideological background for political policy making changed and/or when the institutions and organizations for operationalizing policy varied in ways that either improved or discouraged responsible fiscal performance. We consider ideational and institutional factors that are predicted to either enhance or detract from accountability and fiscal stability, including central banking, the adoption of Keynesianism, inflation targeting and periods of minority government, and test for their effects on long run stability of the debt to GDP ratio using data for almost the entire history of the modern state from 1867 to 2008.     

基于公共财政构架下财政支出结构的优化

现阶段我国要建立与市场机制相适应的公共财政，就必须科学界定公共财政支出范围，优化财政支出结构，这样才能提高财政支出效率，降低政府运作成本，减少对竞争性领域的财政投资，强化公益性事业支出，最终实现支出结构的优化调整.     

关于地方财政体制改革几个疑点问题的认识

当前地方财政体制改革中亟需破解的一些疑点问题地方财政体制改革必须坚持一体化分税制的目标,而在一体化的分税制框架内可给予各地自主选择空间和允许存在不同的过渡模式;取消乡级财政的条件已经基本成熟,把取消乡级财政作为地方财政层次改革的突破口,在完善配套措施后,考虑在全国推广“省管县”体制。一级政府一级财政”和“事权与财权统一”仍应是财政体制改革应遵循的基本理念。     

在利益博弈中寻求平衡:地方政府社会基本养老保障制度决策逻辑分析

我国社会基本养老保障制度区域政策差异显著,其政策形成是由地方政府主导并与中央政府、企业和民众利益博弈决策。各博弈主体均有不同利益诉求,分别表现为绩效考核、公共财政、经济发展与民生诉求,均对社会基本养老保障供给产生不同性质与大小作用力,而地方政府决策逻辑是在与各主体利益博弈基础上寻求平衡决策。在假设经济发展与民生诉求为固有矛盾前提下,现阶段地方决策是在公共财政与民生诉求间平衡,但当绩效考核与公共财政因素变化,或各利益诉求均有利于或均不利于社会基本养老保障提供的极端情况时,地方政府会有不同决策选择。     

Government reactions to private substitutes for public goods: Remittances and the crowding-out of public finance

Migrant remittances have been praised as an important source of capital for development. However, one aspect that has been relatively neglected so far is: How do governments respond to the inflow of remittances? This research claims that remittances crowd out public finance, because governments enjoy higher approval rates in the presence of remittances without the need to buy electoral support and face lower pressure for increasing public spending when private substitutes exist. Empirical evidence for this hypothesis is provided from subnational public finances in Mexico, using exogenous variation in migrants’ exposure to U.S. labor market conditions as an instrument for remittances. The panel analysis of trends in municipal budgets reveals that state governments responded to the inflow of resources by allocating funds away from municipalities with a stronger presence of remittances. This is true for private remittances as well as for collective remittances, i.e. cases in which migrants and public actors jointly finance public spending via matching grant schemes. The effect is driven by poorer municipalities and is stronger in states governed by the traditional party PRI that has been associated with a long history of clientelistic rule.     

公共财政在和谐社会构建中的制度创新与绩效评价

在构建和谐社会的框架下,公共财政被普遍认为是防范和化解公共风险的最主要手段.事实上,立足中国实际,考虑到目前财政体制、财力的可承受能力,谋求公共财政与和谐社会的协调发展无疑是更为现实、更具可操作性的研究思路.基于上述观点,本文从"推动社会经济的和谐发展"与"推动自身的体制完善与和谐发展"两个方面理解和考察公共财政在和谐社会构建中的定位,据此设计出一套公共财政对和谐社会贡献程度的指标体系,并对1995-2004年公共财政在和谐社会构建中的绩效进行了综合评价.     

On the Growth Implications of Foreign Aid for Public Investment Co-Financing

In this paper we present an endogenous growth model with foreign transfers for public capital formation in order to analyze the implications for growth maximization when the public sector in recipient countries co‐finances investment projects. Our main innovation is to show that, first, there is a unique growth‐maximizing absorption rate of funds that decreases with the co‐financing ratio and, second, that high amounts of assistance may be an impediment to growth due to the excess domestic taxation required to co‐finance investment projects. We then derive a policy rule for designing the growth‐maximizing co‐financing share under a given level of assistance. Finally, we also highlight some implications for EU regional policies, which aim at fostering growth in poorer EU countries by co‐financing public capital formation.     

Variation in the fiscal multiplier with the method of financing: evidence across industrial countries

Government spending has often varied with the business cycle to stimulate the economy and to revive economic conditions. However, the state of public finances has often necessitated higher borrowing to finance widening fiscal deficits. Indeed, recent austerity packages around the globe have crystalized the importance of fiscal consolidation against the backdrop of rising public debt. To shed light on recent debates regarding fiscal multipliers, the article estimates variation in these multipliers with the method of financing, using annual data for a sample of industrial countries. There is a large variation in the effects of expansionary and contractinary government spending shocks on economic variables within and across countries. The significant effects of negative government spending shocks (fiscal contraction) appear more prevalent than those of expansionary shocks on real output growth, price inflation and nominal wage inflation. Consistent with theory’s predictions, the fiscal multiplier is more likely to be negative when government spending is financed by issuing debt and less likely in the case of monetization. The evidence confirms concerns about the negative effect of higher debt and more expensive financing on private activity, countering the effectiveness of fiscal policy.