摘要
常态化财政资金直达机制是我国将来财政体制改革的重点,直达机制如何“跟踪问效”已引起社会各界的广泛关注。目前直达机制尚处于起步阶段,当务之急是构建系统的绩效考核制度,约束地方政府预算执行,并准确识别直达机制存在的潜在风险和问题。绩效考核制度的建立需要立足于现行预算管理体制,符合常态化直达机制的内在要求,同时在操作上具有可行性。本文重点从绩效考核的目标与功能、主体与客体、方法与周期、指标选取及原则的角度,对直达机制绩效考核制度的构建提出了初步设想,其中绩效考核制度的核心在于指标选取,本文根据直达机制所覆盖的不同项目提出了指标体系的设计路线,这为推进常态化财政资金直达机制、实现现代预算制度建设和国家治理现代化奠定基础。
The mechanism for the regular direct fiscal fund allocation is the focus of China’s future fiscal system reform.How to“track and ask for efficiency”of the direct allocation mechanism has attracted extensive attention from all walks of life.At present,the direct allocation mechanism is still in its infancy.The urgent task is to build a systematic performance appraisal system,restrict the budget implementation of local governments,and accurately identify the potential risks and problems existing in the direct allocation mechanism.The establishment of the performance appraisal system needs to be based on the current budget management system,meet the internal requirements of the regular direct allocation mechanism,and is feasible in operation.This paper puts forward a preliminary idea on the construction of the performance appraisal system of the direct allocation mechanism from the perspective of objectives and functions,subjects and objects,methods and cycles,index selection and principles of performance appraisal.The core of the performance appraisal system is the index selection.According to the different projects covered by the direct allocation mechanism,this paper puts forward the design route of the index system,which lays the foundation for promoting the mechanism for the regular direct fiscal fund allocation and realizing the construction of a modern budget system and the modernization of national governance.
作者
范方志
朱渝铖
彭田田
FAN Fang-zhi;ZHU Yu-cheng;PENG Tian-tian(School of Economics,Jiaxing University,Jiaxing,Zhejiang 314001;School of Finance and Taxation,Shandong University of Finance and Economics,Jinan,Shandong 250014)
出处
《商学研究》
2022年第6期108-115,共8页
Commercial Science Research
基金
国家社科基金课题“乡村振兴战略背景下农村公共服务供给效率评价与支持系统研究(18BJY156)”。
关键词
财政资金
直达机制
绩效考核
fiscal fund
direct allocation mechanism
performance appraisal
