我国地方政府财政支出绩效管理的制度研究
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摘要
进入21世纪以来,我国日益面临与西方国家表象相似但原因不同的政府管理危机、财政危机和信任危机。中共中央十八届三中全会审议通过的《关于全面深化改革若干重大问题的决定》明确指出政府危机产生的原因和问题解决之道：“经济体制改革是全面深化改革的重点,核心是处理好政府和市场关系,使市场在资源配置中起决定性作用和更好地发挥政府作用。”由于我国社会主义市场经济体制是政府认识到计划经济体制弊端后,通过主动放权构建并精心组织的强制性制度变迁,在这一转型过程中政府扮演组织管理、推动改革的核心角色并发挥重要作用,成功创造得到世界广泛认可和赞誉的中国经济社会发展奇迹。但随着计划经济体制陆续退出和社会主义市场经济体制逐步完善,在政府和市场关系以及社会资源配置方面,政府职能定位和管理角色需要主动随之调整和变化,依靠政府制度力量予以推动和保障。
为适应社会主义市场经济体制完善阶段的现实需求,我国政府选取财政管理体制改革作为突破口,积极稳妥推进政府职能转变,其政策意图是通过财政管理体制改革渐进地推动政府行政管理体制改革,科学划分政府和市场的关系以及在社会资源配置中的地位与作用,最终构建符合社会主义市场经济需要的政府行政管理机制。根据我国中央集权的单一制国家管理构架,按照我国政府间事权财权关系和财政支出责任划分,依据行政发包和属地管理的原则,地方政府承担政府资源配置和经济发展职能,并且实际承担大部分政府公共产品和公共服务的供给职能,在多重制度约束条件下,地方政府面临更为严峻的政府管理危机、财政危机和信任危机。按照中央政府工作部署、借鉴西方国家管理经验并发挥主观能动性,自1998年以来地方政府大力推动财政支出管理改革,特别是财政支出绩效管理改革,借以科学界定政府和市场关系,确定市场机制在资源配置中的决定性作用和更好发挥政府作用：一方面,地方政府陆续推行部门预算、国库集中收付、政府采购、收支两条线、财政投资评审、政府收支科目分类改革、行政事业单位国有资产管理等财政管理改革措施,初步建立起与社会主义市场经济体制相适应的公共财政框架；另一方面,地方政府广泛深入地开展财政支出绩效管理理论研究和实践探索,按照财政部安排于2001年在湖北、湖南、河北、福建等省进行小规模的财政支出绩效考评试点,遵照财政部工作要求推进项目支出绩效评价工作,组建财政支出绩效管理工作机构,逐步扩展绩效评价工作范围,将事后评价向事前评估推进,更为超前地尝试绩效预算改革探索,为我国财政支出绩效管理理论研究和管理实践提供有益的启示和经验。总体而言,从管理形式上看,仿照西方国家财政支出管理模式,我国地方政府已经初步构建公共财政管理框架,逐步摆脱计划经济“重投入、轻产出、低绩效”的财政支出管理模式,财政支出绩效管理在技术层面有所突破,财政支出效率性、合规性和有效性取得长足进步；从管理目标看,我国政府和市场在社会资源配置地位和作用仍需调整,地方政府规模庞大且增长迅速的财政支出难以满足社会公众基本公共产品和公共服务需求的基本矛盾仍未有效解决,如何从制度层面推动地方政府财政支出绩效管理,是目前地方政府需要深入研究和急需破解的管理难题。
本文借鉴国内外财政支出绩效管理理论研究和实践经验,在社会主义市场经济完善阶段、公共服务型政府转型时期和公共财政管理构建过程的背景下,以公共产品理论体系为核心,从公共产品配置效率和公共产品生产效率的研究视角,深入分析我国地方政府财政支出绩效管理的概念和本质,强调财政支出绩效管理的制度研究,将财政支出绩效管理和政府资源优化配置紧密联系,将财政支出绩效管理和政府行政管理效率紧密联系,破解我国地方政府规模庞大、增长迅速的财政支出和社会公众基本公共产品和服务供给不足的突出矛盾；明确地方政府在财政支出绩效管理的主体地位,分析影响我国地方政府财政支出绩效管理的诸多制度因素,从政府和市场关系、府际关系、政府行政管理和财政管理的制度层面进行论述并提出政策建议；力图摆脱财政支出管理改革推动行政管理体制改革的路径依赖,强调政府绩效管理是财政支出绩效管理的前提和基础,财政支出绩效管理是政府绩效管理的内容和手段,形成政府绩效管理带动财政支出绩效管理的发展格局；创新提出财政支出绩效管理在财政支出管理中的引领作用,明确我国地方政府财政支出绩效管理的基本原则、发展思路、阶段划分和绩效指标,推动地方政府财政支出绩效管理向更为广阔领域纵深发展。
China has been faced with government management crisis, fiscal crisis and crisis of confidence, these are seemingly similar to but different in reason of those in Western countries since21st century. The decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform, which was adopted at the Third Plenary Session of the18th Central Committee of the Communist Party of China, clearly pointed out reasons and solutions for the government crisis,"Economic system reform is the focus of deepening the reform comprehensively. The core issue is how to strike a balance between the role of the government and that of the market, and let the market play the decisive role in allocating resources and let the government play its functions better." China's socialist market economic system is the product of imposed institutional change proactively built and meticulously organized via decentralization of power and transfer of profits by the government after recognizing defects of the planned economic system. During this transformation, the government played an important core role in organizing, managing and promoting reform and succeeded in creating a miracle of China's economic and social development widely recognized and praised in the world. However, with the successive withdrawal of the planned economic system and gradual improvement of socialist market economic system, the government needs to proactively make corresponding adjustments and changes proactively for its function orientation and managerial role in the relationship between it and the market as well as allocation of social resources, and the socialist market economic system needs to be promoted and guaranteed by relying on the power of the governmental systems.
To meet the practical needs of the socialist market economic system at the stage of perfection, the Chinese Government chooses the reform of fiscal management system as a starting point to push forward the transformation of government functions actively and steadily. The policy intention is to progressively promoting the reform of the government administrative system progressively through the reform of the fiscal management system, scientifically define the relationship between the government and the market as well as their roles in allocating social resources, and finally establish a government administrative mechanism meeting the needs of the socialist market economic system. In accordance with China's centralized state unitary-system management framework, inter-governmental relations in powers or authority of office and financial powers as well as duty allocation of fiscal expenditure, and the principles of administrative contract and dependency administration, local governments are responsible for allocating governmental resources and promoting economic development and actually responsible for supplying the most of governments' public goods and services. Therefore, local governments, which is under multiple system restrictions, are faced with more serious government management crisis, financial crisis and crisis of confidence. Since1998, local governments, in accordance with the deployment of the Central Government and by learning management experience of the Western countries and bringing their subjective initiative into full play, has vigorously promoted the reform of fiscal expenditure management,particularly the reform of fiscal expenditure performance management, to scientifically define the relationship between the government and the market and the decisive role of the market mechanism in resource allocation and to play their functions better. On the one hand, local governments have preliminarily established a public finance framework in line with the socialist market economic system by successively promoting such fiscal management reform measures as departmental budget, centralized payment system of the treasury, government procurement, separation between revenue and expenditure, assessment of financial investment, the reform of government expenditure and revenue account classification, and the state assets management in administration institutions. On the other hand, local governments have widely and deeply conduct theoretical research and practical exploration on fiscal expenditure performance management, and in accordance with requirements for small-scale fiscal expenditure performance appraisal pilots arranged in such provinces as Hubei, Hunan, Hebei and Fujian by the Ministry of Finance in2001and following work requirements of the Ministry of Finance, pushed forward project expenditure and fiscal expenditure performance appraisal, organized the institution for fiscal expenditure performance appraisal, gradually expanded the scope of subject to performance appraisal, pushed forward the transformation from subsequent appraisal to advance appraisal, and taken a more premature trial on exploration and practice of performance budget reform, providing useful lessons and experience to theoretical research and practice of fiscal expenditure performance management in China. In general, from the view of management form, China's local governments, following the fiscal expenditure management model in Western countries, has preliminarily constructed the public fiscal management framework, preliminarily got rid of the fiscal expenditure management mode of "heavy investment, less output and low performance", and mad a breakthrough in the technical aspect of fiscal expenditure performance management and an enormous progress in efficiency, compliance and validity of fiscal expenditure; and from the view of management objectives, roles of the government and the market in China in allocating social resources still needs adjustments, and the conflict between a large amount of rapidly increased fiscal expenditure in local governments and difficulty in meeting the public's demands on basic public goods and services hasn't been solved effectively, so now it is a difficult management problem, so it needs to do some deep research and solution of local governments to promote fiscal expenditure performance management of local governments at the level of system.
The paper, based on comparative analysis of government management demand and supply in China, taking theoretical researches and practical experience of fiscal expenditure performance management at home and abroad as references, in the context of staying at the improvement stage of the socialist market economic system, in the transition period of public service governments and in the process of public fiscal management, focuses on the public goods theory system, from the research perspective, deeply analyze the concept and nature of fiscal expenditure performance management in local governments in China, to emphasize research on systems of fiscal expenditure performance management, to closely associate fiscal expenditure performance management with optimized allocation of government resources and efficiency of governmental administration, to solve the prominent conflict between a large amount of rapidly increased fiscal expenditure in local governments and insufficient supply of basic public goods and services to the public, to determine the dominant role of local governments in fiscal expenditure performance management, to analyze many factors influencing fiscal expenditure performance management of local government, to discuss and present policy suggestions from the aspects of the relationship between the government and the market, inter-governmental relation, administration reform and fiscal expenditure management, to try to find a way of getting rid of dependence on promoting administration system reform via the reform of fiscal expenditure management, to emphasize that the government performance management is the premise and foundation of fiscal expenditure performance management which is in return the content and means of the government performance management, to form the development pattern of government performance management driving fiscal expenditure performance management, to innovatively present the leading role of fiscal expenditure performance management in fiscal expenditure management in local governments, to put forward development ideas, phase division and performance indicators of fiscal expenditure performance management in local governments based on consideration of China's current national conditions, and to facilitate deep and wide development of fiscal expenditure performance management of local governments.
为适应社会主义市场经济体制完善阶段的现实需求,我国政府选取财政管理体制改革作为突破口,积极稳妥推进政府职能转变,其政策意图是通过财政管理体制改革渐进地推动政府行政管理体制改革,科学划分政府和市场的关系以及在社会资源配置中的地位与作用,最终构建符合社会主义市场经济需要的政府行政管理机制。根据我国中央集权的单一制国家管理构架,按照我国政府间事权财权关系和财政支出责任划分,依据行政发包和属地管理的原则,地方政府承担政府资源配置和经济发展职能,并且实际承担大部分政府公共产品和公共服务的供给职能,在多重制度约束条件下,地方政府面临更为严峻的政府管理危机、财政危机和信任危机。按照中央政府工作部署、借鉴西方国家管理经验并发挥主观能动性,自1998年以来地方政府大力推动财政支出管理改革,特别是财政支出绩效管理改革,借以科学界定政府和市场关系,确定市场机制在资源配置中的决定性作用和更好发挥政府作用：一方面,地方政府陆续推行部门预算、国库集中收付、政府采购、收支两条线、财政投资评审、政府收支科目分类改革、行政事业单位国有资产管理等财政管理改革措施,初步建立起与社会主义市场经济体制相适应的公共财政框架；另一方面,地方政府广泛深入地开展财政支出绩效管理理论研究和实践探索,按照财政部安排于2001年在湖北、湖南、河北、福建等省进行小规模的财政支出绩效考评试点,遵照财政部工作要求推进项目支出绩效评价工作,组建财政支出绩效管理工作机构,逐步扩展绩效评价工作范围,将事后评价向事前评估推进,更为超前地尝试绩效预算改革探索,为我国财政支出绩效管理理论研究和管理实践提供有益的启示和经验。总体而言,从管理形式上看,仿照西方国家财政支出管理模式,我国地方政府已经初步构建公共财政管理框架,逐步摆脱计划经济“重投入、轻产出、低绩效”的财政支出管理模式,财政支出绩效管理在技术层面有所突破,财政支出效率性、合规性和有效性取得长足进步；从管理目标看,我国政府和市场在社会资源配置地位和作用仍需调整,地方政府规模庞大且增长迅速的财政支出难以满足社会公众基本公共产品和公共服务需求的基本矛盾仍未有效解决,如何从制度层面推动地方政府财政支出绩效管理,是目前地方政府需要深入研究和急需破解的管理难题。
本文借鉴国内外财政支出绩效管理理论研究和实践经验,在社会主义市场经济完善阶段、公共服务型政府转型时期和公共财政管理构建过程的背景下,以公共产品理论体系为核心,从公共产品配置效率和公共产品生产效率的研究视角,深入分析我国地方政府财政支出绩效管理的概念和本质,强调财政支出绩效管理的制度研究,将财政支出绩效管理和政府资源优化配置紧密联系,将财政支出绩效管理和政府行政管理效率紧密联系,破解我国地方政府规模庞大、增长迅速的财政支出和社会公众基本公共产品和服务供给不足的突出矛盾；明确地方政府在财政支出绩效管理的主体地位,分析影响我国地方政府财政支出绩效管理的诸多制度因素,从政府和市场关系、府际关系、政府行政管理和财政管理的制度层面进行论述并提出政策建议；力图摆脱财政支出管理改革推动行政管理体制改革的路径依赖,强调政府绩效管理是财政支出绩效管理的前提和基础,财政支出绩效管理是政府绩效管理的内容和手段,形成政府绩效管理带动财政支出绩效管理的发展格局；创新提出财政支出绩效管理在财政支出管理中的引领作用,明确我国地方政府财政支出绩效管理的基本原则、发展思路、阶段划分和绩效指标,推动地方政府财政支出绩效管理向更为广阔领域纵深发展。
China has been faced with government management crisis, fiscal crisis and crisis of confidence, these are seemingly similar to but different in reason of those in Western countries since21st century. The decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform, which was adopted at the Third Plenary Session of the18th Central Committee of the Communist Party of China, clearly pointed out reasons and solutions for the government crisis,"Economic system reform is the focus of deepening the reform comprehensively. The core issue is how to strike a balance between the role of the government and that of the market, and let the market play the decisive role in allocating resources and let the government play its functions better." China's socialist market economic system is the product of imposed institutional change proactively built and meticulously organized via decentralization of power and transfer of profits by the government after recognizing defects of the planned economic system. During this transformation, the government played an important core role in organizing, managing and promoting reform and succeeded in creating a miracle of China's economic and social development widely recognized and praised in the world. However, with the successive withdrawal of the planned economic system and gradual improvement of socialist market economic system, the government needs to proactively make corresponding adjustments and changes proactively for its function orientation and managerial role in the relationship between it and the market as well as allocation of social resources, and the socialist market economic system needs to be promoted and guaranteed by relying on the power of the governmental systems.
To meet the practical needs of the socialist market economic system at the stage of perfection, the Chinese Government chooses the reform of fiscal management system as a starting point to push forward the transformation of government functions actively and steadily. The policy intention is to progressively promoting the reform of the government administrative system progressively through the reform of the fiscal management system, scientifically define the relationship between the government and the market as well as their roles in allocating social resources, and finally establish a government administrative mechanism meeting the needs of the socialist market economic system. In accordance with China's centralized state unitary-system management framework, inter-governmental relations in powers or authority of office and financial powers as well as duty allocation of fiscal expenditure, and the principles of administrative contract and dependency administration, local governments are responsible for allocating governmental resources and promoting economic development and actually responsible for supplying the most of governments' public goods and services. Therefore, local governments, which is under multiple system restrictions, are faced with more serious government management crisis, financial crisis and crisis of confidence. Since1998, local governments, in accordance with the deployment of the Central Government and by learning management experience of the Western countries and bringing their subjective initiative into full play, has vigorously promoted the reform of fiscal expenditure management,particularly the reform of fiscal expenditure performance management, to scientifically define the relationship between the government and the market and the decisive role of the market mechanism in resource allocation and to play their functions better. On the one hand, local governments have preliminarily established a public finance framework in line with the socialist market economic system by successively promoting such fiscal management reform measures as departmental budget, centralized payment system of the treasury, government procurement, separation between revenue and expenditure, assessment of financial investment, the reform of government expenditure and revenue account classification, and the state assets management in administration institutions. On the other hand, local governments have widely and deeply conduct theoretical research and practical exploration on fiscal expenditure performance management, and in accordance with requirements for small-scale fiscal expenditure performance appraisal pilots arranged in such provinces as Hubei, Hunan, Hebei and Fujian by the Ministry of Finance in2001and following work requirements of the Ministry of Finance, pushed forward project expenditure and fiscal expenditure performance appraisal, organized the institution for fiscal expenditure performance appraisal, gradually expanded the scope of subject to performance appraisal, pushed forward the transformation from subsequent appraisal to advance appraisal, and taken a more premature trial on exploration and practice of performance budget reform, providing useful lessons and experience to theoretical research and practice of fiscal expenditure performance management in China. In general, from the view of management form, China's local governments, following the fiscal expenditure management model in Western countries, has preliminarily constructed the public fiscal management framework, preliminarily got rid of the fiscal expenditure management mode of "heavy investment, less output and low performance", and mad a breakthrough in the technical aspect of fiscal expenditure performance management and an enormous progress in efficiency, compliance and validity of fiscal expenditure; and from the view of management objectives, roles of the government and the market in China in allocating social resources still needs adjustments, and the conflict between a large amount of rapidly increased fiscal expenditure in local governments and difficulty in meeting the public's demands on basic public goods and services hasn't been solved effectively, so now it is a difficult management problem, so it needs to do some deep research and solution of local governments to promote fiscal expenditure performance management of local governments at the level of system.
The paper, based on comparative analysis of government management demand and supply in China, taking theoretical researches and practical experience of fiscal expenditure performance management at home and abroad as references, in the context of staying at the improvement stage of the socialist market economic system, in the transition period of public service governments and in the process of public fiscal management, focuses on the public goods theory system, from the research perspective, deeply analyze the concept and nature of fiscal expenditure performance management in local governments in China, to emphasize research on systems of fiscal expenditure performance management, to closely associate fiscal expenditure performance management with optimized allocation of government resources and efficiency of governmental administration, to solve the prominent conflict between a large amount of rapidly increased fiscal expenditure in local governments and insufficient supply of basic public goods and services to the public, to determine the dominant role of local governments in fiscal expenditure performance management, to analyze many factors influencing fiscal expenditure performance management of local government, to discuss and present policy suggestions from the aspects of the relationship between the government and the market, inter-governmental relation, administration reform and fiscal expenditure management, to try to find a way of getting rid of dependence on promoting administration system reform via the reform of fiscal expenditure management, to emphasize that the government performance management is the premise and foundation of fiscal expenditure performance management which is in return the content and means of the government performance management, to form the development pattern of government performance management driving fiscal expenditure performance management, to innovatively present the leading role of fiscal expenditure performance management in fiscal expenditure management in local governments, to put forward development ideas, phase division and performance indicators of fiscal expenditure performance management in local governments based on consideration of China's current national conditions, and to facilitate deep and wide development of fiscal expenditure performance management of local governments.
引文
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