PEFA评估在相关国家应用效果及启示分析

世界银行开发的PEFA框架是财政管理能力的重要"体检"系统,目前已在151个国家和地区得到应用。从一些国家和地区的应用情况来看,效果比较明显。例如,PEFA评估成功诊断出巴西财政管理系统的可预测性不足;PEFA评估有效提升了印度财政战略管理能力;PEFA评估为南非豪登省政府提供了提升财政能力的系统性解决方案。当前,为了提升我国财政管理能力,也有必要合理运用PEFA工具,基于国情对PEFA进行改造,使之在不降低对财政管理能力评估能力的同时更加适应中国国情,使PEFA"中国化"。

Analysis on the Effect and Enlightenment of PEFA Application in Related Countries

The PEFA framework developed by the World Bank is an important"physical examination"system for financial management capabilities and has been applied in 151 countries and regions. The effect of is obvious,according to the application of some countries and regions. For instance,PEFA assessment diagnoses lack of predictability in Brazil’s financial management system successfully,improves India’s financial strategic management capabilities effectively,and provides South Africa’s Gauteng government with a systematic solution to enhance financial capabilities. Presently,in order to improve China’s financial management capabilities,it is necessary to use PEFA as a tool reasonably,reform it based on the national conditions and to give it local reading in China.