论公共支出的绩效管理
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摘要
公共支出绩效是指政府为了满足社会共同需要而进行的资源配置活动与所得的社会效益之间的比例关系，其基本内涵是政府资源分配的合比例性和资源运用的有效性，也就是资源配置效率与资源运用效率。公共支出的绩效管理从宏观上是资源配置效率的管理，从微观上是政府对资源运用效率的管理。本论文理论框架就是基于宏观与微观的支出管理而构建的，宏观上必须界定政府与市场的职能，限定公共支出范围，微观上必须研究绩效的技术管理方法和制度创新途径。本论文内容主要分为六部分，第一部分是政府与市场关系，从宏观上划分政府与市场职能，界定公共支出范围，因为现代政府的职能包括资源配置、收入分配与宏观经济稳定，那么公共支出的范围也就是针对市场失灵同时履行三大职能；第二部分和第三部分主要说明与公共支出绩效管理相关的理论，即公共品与公共支出理论，研究公共品理论在于了解公共支出所提供产品的性质，并且了解公共品局部均衡和一般均衡的条件。从理论上对公共支出的均衡数量给予分析，公共支出管理包括对支出管理定义的理解、支出管理流程的划分、支出的控制以及改革方向；第五部分从方法论上，也就是技术工具问题上对绩效管理进行了研究，由于公共支出的非市场性以及价格存在的虚假性；我们必须找出正确评价其投入与产出的价格，因此几个相关问题也就解决了：社会贴现率的选择、风险与不确定性的计算以及再分配因素的考虑。这几个问题不论从理论上还是从实际上都是比较复杂的问题。第六部分着眼于绩效管理中的制度创新，一方面研究分析评价制度绩效的方法与标准；另一方面针对中国当前制度绩效现状提出绩效管理创新的几个路径，包括实施绩效预算、国库单一帐户以及政府采购。
Public expenditure performance means the rate of the locating resources and the output, Its basic meaning is the reasonability of resources locating and the vality of resources using. Public expenditure performance includes the macro-resources locating efficiency and the micro resources running efficiency. This thesis bases on macro and micro public expenditure management. From macro level ,we must restrict the function of government and market and limit the scope of public expenditure., From micro level, we must research the technology management way and the way of rules creating.
This article includes six chapters, the first is the relation of government and market, locatingThe function of government and market, limiting public expenditure scope, because modern government function includes resources locating , income distribution and macroeconomic stability ,public expenditure scope aims at making up the market failure. The second and third introduce the public goods and public expenditure theory, researching the character of public that public expenditure provides and knows the conditions of public goods general equilibrium and partial equilibrium, analizing theorily the equilibrium
quantity of public expenditure. Public expenditure management includes the understanding meaning of expenditure management, the process of expenditure management, the control of expenditure and the reforming direction, the fifth researches performance from the implement views. The performance management of Public expenditure is very important one of public expenditure management <= Public expenditure is the necessary cost that all levels of Governments do their duties, The performance management of public expenditure is the management of performance that Governments give to the inputs activities,
outputs and outcomes of public expenditure. Because of the different characteristics of each link and the different elements that affect every link, Government should design the different ways of evaluation and the different indicators.Cost-Benefit is the best important way in public expenditure management and used in many fields .The research on the evaluation of public expenditure input and output, the calculation of social discount rate , the risk and uncertainty the redistribution of public expenditure and so on ,has the important effects on the function of Cost-benefit.,
Public expenditure performance means the rate of the locating resources and the output, Its basic meaning is the reasonability of resources locating and the vality of resources using. Public expenditure performance includes the macro-resources locating efficiency and the micro resources running efficiency. This thesis bases on macro and micro public expenditure management. From macro level ,we must restrict the function of government and market and limit the scope of public expenditure., From micro level, we must research the technology management way and the way of rules creating.
This article includes six chapters, the first is the relation of government and market, locatingThe function of government and market, limiting public expenditure scope, because modern government function includes resources locating , income distribution and macroeconomic stability ,public expenditure scope aims at making up the market failure. The second and third introduce the public goods and public expenditure theory, researching the character of public that public expenditure provides and knows the conditions of public goods general equilibrium and partial equilibrium, analizing theorily the equilibrium
quantity of public expenditure. Public expenditure management includes the understanding meaning of expenditure management, the process of expenditure management, the control of expenditure and the reforming direction, the fifth researches performance from the implement views. The performance management of Public expenditure is very important one of public expenditure management <= Public expenditure is the necessary cost that all levels of Governments do their duties, The performance management of public expenditure is the management of performance that Governments give to the inputs activities,
outputs and outcomes of public expenditure. Because of the different characteristics of each link and the different elements that affect every link, Government should design the different ways of evaluation and the different indicators.Cost-Benefit is the best important way in public expenditure management and used in many fields .The research on the evaluation of public expenditure input and output, the calculation of social discount rate , the risk and uncertainty the redistribution of public expenditure and so on ,has the important effects on the function of Cost-benefit.,
引文
1、何振一、阎坤 主编《中国财政支出结构改革》社会科学文献出版社2000
2、余永定 等编 《西方经济学》 经济科学出版社1997
3、平新乔 著《财政管理与比较财政制度》上海三联书店、上海人民出版社
4、苑广睿《对我国公共支出的分析认识》《财政研究》2000第6期
5、顾晓慧《从效益角度看公共支出》1995年第6期
6、吴俊培 主编《公共财政研究文集》经济科学出版社2000年第1期
7、冯秀华、赵路《澳大利亚政府公共支出预算改革》《中国财政》
8、哈维·罗森《财政学》中国人民大学出版社 2000年
9、C．V．布朗 P．M．杰克逊《公共部门经济学》中国人民大学出版社 2000年
10、桑贾伊·普拉丹 著《公共支出分析的基本方法》中国财政经济出版社 2000年
11、A·普雷姆詹德著《公共支出管理》中国金融出版社国际货币基金组织 1999
12、雷爱先 著《公共支出论》中国财政经济出版社 2000
13、埃莉诺，奥斯特易姆、拉里·施罗德和苏珊温著《制度激励与可持续发展》2000 上海三联书店
14、B·J·理德 约翰·W·斯韦恩著《公共财政管理》中国经济财政经济出版社 2001
15、樊丽明 李齐云 等著《中国地方财政运行分析》 经济科学出版社 2001
16、康学军 侯荣华 《中国财政支出效益研究》 中国计划出版社 2001
17、邓子基 主编 《现代西方财政学》中国财政经济出版社 1994
18、刘玲玲 编著《公共财政学》 清华大学出版社 2000
19、苏明 著《财政支出政策研究》中国财政经济出版社 200 P15—23
20、陈共 主编《财政学》四川人出版社 1994 P18
21、毛程连 著《财政学整合论》复旦大学出版社 2000
22、冯秀华 主编《公共支出》中国财政经济出版社 2000 P83—84
23、鲍德威，威迪逊著《公共部门经济学》(第二版中国人民大学出版社) 2000
24、杨之刚．公共财政学：理论与实践，上海人民出版社．1999年
25、贾康 阎坤 《转型经济中的财政制度变革》 上海远东出版社 1998
1、R.Nozick: 《Anarchy, State,and Utopia》, Basic books,New york 1974,
2、P. Samuelson: 《The pure Theory of Public Expenditure》,Review of Economics and Statistics
3、C.Tiebout: 《A pure Theory of local Government Expenditures》, Journal of Political Economy 60, 1956
4、R.Wilson; 《Research in Accounting :Perspectives from Multiperson Decision Theory》, Mimeo(Standford university), 1982
5、Peacock,A,T and J.Wiseman,The growth of public expenditure in the unitedKingdorm,Princeton university, 1961
6、Sen,A.K(1967;February),Isolation, assurance and the social rate of discount Quarterly Journal of Economics, 81 112124 Marglin,S.A(1963a,Feburary),The social rate of discount and optimal rate of investment Quarterly Journal of Economics,77,95—112
7、A. Haberger, Project Evaluation,Macmillian london, 1972;J.Hirschliefer, "On the theory of optimal investment", Journal of Political Economy 66(1958)
8、R, Mckean, Efficiency in Government Through systems Analysis wiley, 1958
9、 M.S Feldstein "The social time preference discornt rate in cost benefit analysis" .Economic Journal,74( 1964) pp.360-379;
10、 S. A. Marglin public Investment Criteria ,Alln and Unwin,London , 1967 P.o.steiner, " public sector Budgeting " in AS.Blinder ec al The Economics of Public Finance ,Brookings Institution,K,washing ton 1974
2、余永定 等编 《西方经济学》 经济科学出版社1997
3、平新乔 著《财政管理与比较财政制度》上海三联书店、上海人民出版社
4、苑广睿《对我国公共支出的分析认识》《财政研究》2000第6期
5、顾晓慧《从效益角度看公共支出》1995年第6期
6、吴俊培 主编《公共财政研究文集》经济科学出版社2000年第1期
7、冯秀华、赵路《澳大利亚政府公共支出预算改革》《中国财政》
8、哈维·罗森《财政学》中国人民大学出版社 2000年
9、C．V．布朗 P．M．杰克逊《公共部门经济学》中国人民大学出版社 2000年
10、桑贾伊·普拉丹 著《公共支出分析的基本方法》中国财政经济出版社 2000年
11、A·普雷姆詹德著《公共支出管理》中国金融出版社国际货币基金组织 1999
12、雷爱先 著《公共支出论》中国财政经济出版社 2000
13、埃莉诺，奥斯特易姆、拉里·施罗德和苏珊温著《制度激励与可持续发展》2000 上海三联书店
14、B·J·理德 约翰·W·斯韦恩著《公共财政管理》中国经济财政经济出版社 2001
15、樊丽明 李齐云 等著《中国地方财政运行分析》 经济科学出版社 2001
16、康学军 侯荣华 《中国财政支出效益研究》 中国计划出版社 2001
17、邓子基 主编 《现代西方财政学》中国财政经济出版社 1994
18、刘玲玲 编著《公共财政学》 清华大学出版社 2000
19、苏明 著《财政支出政策研究》中国财政经济出版社 200 P15—23
20、陈共 主编《财政学》四川人出版社 1994 P18
21、毛程连 著《财政学整合论》复旦大学出版社 2000
22、冯秀华 主编《公共支出》中国财政经济出版社 2000 P83—84
23、鲍德威，威迪逊著《公共部门经济学》(第二版中国人民大学出版社) 2000
24、杨之刚．公共财政学：理论与实践，上海人民出版社．1999年
25、贾康 阎坤 《转型经济中的财政制度变革》 上海远东出版社 1998
1、R.Nozick: 《Anarchy, State,and Utopia》, Basic books,New york 1974,
2、P. Samuelson: 《The pure Theory of Public Expenditure》,Review of Economics and Statistics
3、C.Tiebout: 《A pure Theory of local Government Expenditures》, Journal of Political Economy 60, 1956
4、R.Wilson; 《Research in Accounting :Perspectives from Multiperson Decision Theory》, Mimeo(Standford university), 1982
5、Peacock,A,T and J.Wiseman,The growth of public expenditure in the unitedKingdorm,Princeton university, 1961
6、Sen,A.K(1967;February),Isolation, assurance and the social rate of discount Quarterly Journal of Economics, 81 112124 Marglin,S.A(1963a,Feburary),The social rate of discount and optimal rate of investment Quarterly Journal of Economics,77,95—112
7、A. Haberger, Project Evaluation,Macmillian london, 1972;J.Hirschliefer, "On the theory of optimal investment", Journal of Political Economy 66(1958)
8、R, Mckean, Efficiency in Government Through systems Analysis wiley, 1958
9、 M.S Feldstein "The social time preference discornt rate in cost benefit analysis" .Economic Journal,74( 1964) pp.360-379;
10、 S. A. Marglin public Investment Criteria ,Alln and Unwin,London , 1967 P.o.steiner, " public sector Budgeting " in AS.Blinder ec al The Economics of Public Finance ,Brookings Institution,K,washing ton 1974