陕西省财政专项资金绩效评估监管实证分析与研究
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摘要
财政专项资金绩效评估是指对经过有关部门批准立项,由财政性资金全部投资或部分投资的项目,运用一定的指标、方法,对财政专项支出项目所确定的绩效目标、运营(使用)情况和效益情况等进行综合考评。面对财政专项支出不断增大的情况,如何结合省情,加强财政资金管理,规范财政支出行为,提高财政资金使用效益,进而建立适合我省实际的财政专项资金绩效评估监管制度,是摆在财政管理与财政改革面前的一个重要问题。
本文结合笔者近年来在财政监督检查管理工作中的实践,以陕西省财政专项资金项目绩效评估的实例作为依据,分析了当前陕西省财政专项资金绩效评估监督管理中存在的问题,剖析了问题产生的基本成因,指出财政专项资金绩效评估监管制度不健全等是造成财政专项资金绩效评估监管存在问题的主要原因。通过查阅文献、实地调查、比较研究等方法,结合陕西省的实际,提出了进一步完善陕西省财政专项资金绩效评估监督管理的对策与建议。最后,针对涉及财政专项资金的职业技能鉴定补贴资金绩效评价案例进行了实证分析。
The special financial fund achievement effect appraisal is a comprehensive assessment on the projects from the following aspects, including the set target of achievement effect, the operational function and the efficiencies of the fiscal expenditure, which are approved and initiated by the department concerned, partially or totally sponsored by financial funds, and which are conducted by employing a given index and adopting a certain methodology. Faced with the unceasingly growing fiscal expenditure, the author strongly feels the urgency to find a way out, that is, how to reinforce the management on financial funds, standardize the expenditure of the funds, improve the efficiency of the funds in the light of specific conditions, say, Shaanxi province to build a system suited to actual conditions for overseeing the assessment on specific financial funds.
The author of the thesis has been working in the financial supervision and inspection department for years with rich experience, so the paper is flooded with real examples of performance assessment of special financial funds in Shaanxi Province, which serves as a solid basis for the study. By analyzing the problems existing in the supervision and management over the special financial fund achievement effect appraisal and the reasons from the root, the paper points out that the main reasons behind the problems in assessment are the deficiency in the supervision system and the like. Furthermore, it targets on the problem solving with the consideration of the real situation in Shaanxi Province, which comes out with some of the solutions to deal with the problems in the supervision and management and some rational suggestions, based on sufficient reference of relative documents, on-site investigations, contrastive and comparative studies and so on. Finally, the thesis gives an all-rounded analysis on the cases related to the allowance fund achievement effect of vocational skills/ techniques' identification.
本文结合笔者近年来在财政监督检查管理工作中的实践,以陕西省财政专项资金项目绩效评估的实例作为依据,分析了当前陕西省财政专项资金绩效评估监督管理中存在的问题,剖析了问题产生的基本成因,指出财政专项资金绩效评估监管制度不健全等是造成财政专项资金绩效评估监管存在问题的主要原因。通过查阅文献、实地调查、比较研究等方法,结合陕西省的实际,提出了进一步完善陕西省财政专项资金绩效评估监督管理的对策与建议。最后,针对涉及财政专项资金的职业技能鉴定补贴资金绩效评价案例进行了实证分析。
The special financial fund achievement effect appraisal is a comprehensive assessment on the projects from the following aspects, including the set target of achievement effect, the operational function and the efficiencies of the fiscal expenditure, which are approved and initiated by the department concerned, partially or totally sponsored by financial funds, and which are conducted by employing a given index and adopting a certain methodology. Faced with the unceasingly growing fiscal expenditure, the author strongly feels the urgency to find a way out, that is, how to reinforce the management on financial funds, standardize the expenditure of the funds, improve the efficiency of the funds in the light of specific conditions, say, Shaanxi province to build a system suited to actual conditions for overseeing the assessment on specific financial funds.
The author of the thesis has been working in the financial supervision and inspection department for years with rich experience, so the paper is flooded with real examples of performance assessment of special financial funds in Shaanxi Province, which serves as a solid basis for the study. By analyzing the problems existing in the supervision and management over the special financial fund achievement effect appraisal and the reasons from the root, the paper points out that the main reasons behind the problems in assessment are the deficiency in the supervision system and the like. Furthermore, it targets on the problem solving with the consideration of the real situation in Shaanxi Province, which comes out with some of the solutions to deal with the problems in the supervision and management and some rational suggestions, based on sufficient reference of relative documents, on-site investigations, contrastive and comparative studies and so on. Finally, the thesis gives an all-rounded analysis on the cases related to the allowance fund achievement effect of vocational skills/ techniques' identification.
引文
[1]金人庆,实施稳健财政政策推进四大财税改革,在中央机关经济形势报告会上的讲话,2005.6
[2]《中央部门预算支出绩效考评管理试行办法(试行)》(财预[2005]86号)
[3]《关于开展中央政府投资项目预算绩效评价工作的指导意见》(财建[2004]729号)
[4]《缓解县乡财政困难工作绩效评价暂行办法》(财预[2005]459号)
[5]《国际金融组织贷款项目绩效评价管理暂行办法》(财际[2008]48号)
[6]《外国政府贷款项目绩效评价暂行办法》(财金[2008]24号)
[7]《基本建设财务管理若干规定》(财基字[1998]4号)
[8]《中央本级项目支出预算管理办法(试行)》(财预[2004]84号)
[9]《财政违法行为处罚处分条例》(国令第427号)
[10]陕西省重大项目稽察办,陕西省重大项目稽察文件汇编(1),2001
[11]陕西省重大项目稽察办,陕西省重大项目稽察文件汇编(2),2004
[12]魏东平,政府投资项目稽察监管,中国投资,2004(8)物价出版社,2003
[13]黄一刚,当前政府投资项目管理中存在的分析问题及对策研究,[硕士学位论文],西南财经大学,2003
[14]包锡盛等,比利时如何监管国家预算资金投资项目,中国投资,2005(7)
[15]谷立霞,西方市场经济发达国家政府投资监管的特点及启示,经济研究参考,2005(52)
[16]周惠珍,投资项目评估,大连:东北财经大学出版社,2005
[17]国家计委,建设项目经济评价方法与参数,北京:计划出版社,1996
[18]干胜道.要建立科学的财政支出绩效评价机制[N].光明日报.2007年02月12.
[19]麦田.财政绩效评价及相关政策建议.中国秘书网.2007年10月.
[20]《西安市市级财政专项支出绩效评价暂行办法》.市财发[2007]295号.2007年05月22.
[21]陈梦东,陕西省重大项目稽察管理研究,[硕士学位论文],西南财经大学,2003
[22]从五年公共财政支出看民生改善进程.新华网.2008年03月08日.
[23]安秀梅,张瑞丹.公共支出管理制度改革与财政监督-公共财政体制下的绩效考 评制度改革[J].财政监督,2008(7).
[24]朱新武,新疆财政农业投入管理模式研究,[博士学位论文],新疆农业大学,2007
[25 阎军印、徐强,建设项目评估,北京:机械工业出版社,2005
[26]周惠珍主编,投资项目评估案例分析,大连:东北财经大学出版社,2000
[27]吉寿松,建设项目投资的风险与防范,大庆石油学院学报,2000(2)
[28]周国栋,基本建设项目投资风险分析,中国投资,2000
[29]王广浩,建设项目后评价内容完善与方法研究,[硕士学位论文],浙江大学,2004
[30]张维明,信息技术及其应用,北京:中国人民大学出版社,200l
[31]于国安,财政监督理论与实务,北京:中国经济科学出版社,2004
[32]财政部基本建设司,国债专项投资项目资金管理工作指南,北京:中国经济科学出版社,2000
[33]殷淙,政府投资项目管理体制改革研究,[硕士学位论文],中国海洋大学,2004
[34]张长春,组建统一的外部专业监督机构提高投资监管水平,中国经济导刊,2005(1)
[35]黄军岳,探索建立财政支农资金绩效考评机制,农村财政与财务,2006(1)
[36]冯鸿雁,财政支出绩效评价体系构建及其应用研究,[博士学位论文],天津大学,2004
[37]《中央级教科文部门项目绩效考评管理试行办法》(财教[2005]149号)
[38]《中央级行政经费项目支出绩效考评管理办法(试行)》(财行[2003]108号)
[39]《农业建设项目监督检查规定》(农计发[2004]10号)
[40]《广东省财政支出绩效评价试行方案》(粤财评[2004]1号)
[41]《广东省欠发达地区基础设施建设和经济发展专项转移支付资金绩效评价操作规程》》(粤财评[2008]32号)
[42]《浙江省财政支出绩效评价工作考核办法(试行)》(浙财绩效字[2006]3号)
[43]《浙江省中介机构参与绩效评价工作暂行办法》》(浙政办发[2005]91号)
[44]《财政支出绩效评价管理暂行办法》(财预[2009]76号)
[45]《财政扶贫资金绩效考评试行办法》(财农[2006]314号)
[46]《陕西省省对市教科文财政工作绩效评价暂行办法》(陕财办教[2006]68号)
[47]《陕西省省级教科文财务管理绩效评价暂行办法》(陕财办教[2006]70号)
[48]《陕西省省级财政科技支出项目绩效考评试行办法》(陕财办教[2006]113号)
[49]《陕西省财政扶贫资金绩效考评试行办法》(陕财办农[2006]74号)
[50]Chris Vandersluis,"Managing project Progress",Visual Studio ProjectManagement Journal,February 1999
[51]Ieffrey 5.Hammer,"Economic Analysis for Health projects",The World BankResearch observer Volume 12,Numberl,2,1997
[52]Joan Knutson,"Succeeding in Project-driven Organization,People,Processesand Politics",John Wiley & Sons,2001
[2]《中央部门预算支出绩效考评管理试行办法(试行)》(财预[2005]86号)
[3]《关于开展中央政府投资项目预算绩效评价工作的指导意见》(财建[2004]729号)
[4]《缓解县乡财政困难工作绩效评价暂行办法》(财预[2005]459号)
[5]《国际金融组织贷款项目绩效评价管理暂行办法》(财际[2008]48号)
[6]《外国政府贷款项目绩效评价暂行办法》(财金[2008]24号)
[7]《基本建设财务管理若干规定》(财基字[1998]4号)
[8]《中央本级项目支出预算管理办法(试行)》(财预[2004]84号)
[9]《财政违法行为处罚处分条例》(国令第427号)
[10]陕西省重大项目稽察办,陕西省重大项目稽察文件汇编(1),2001
[11]陕西省重大项目稽察办,陕西省重大项目稽察文件汇编(2),2004
[12]魏东平,政府投资项目稽察监管,中国投资,2004(8)物价出版社,2003
[13]黄一刚,当前政府投资项目管理中存在的分析问题及对策研究,[硕士学位论文],西南财经大学,2003
[14]包锡盛等,比利时如何监管国家预算资金投资项目,中国投资,2005(7)
[15]谷立霞,西方市场经济发达国家政府投资监管的特点及启示,经济研究参考,2005(52)
[16]周惠珍,投资项目评估,大连:东北财经大学出版社,2005
[17]国家计委,建设项目经济评价方法与参数,北京:计划出版社,1996
[18]干胜道.要建立科学的财政支出绩效评价机制[N].光明日报.2007年02月12.
[19]麦田.财政绩效评价及相关政策建议.中国秘书网.2007年10月.
[20]《西安市市级财政专项支出绩效评价暂行办法》.市财发[2007]295号.2007年05月22.
[21]陈梦东,陕西省重大项目稽察管理研究,[硕士学位论文],西南财经大学,2003
[22]从五年公共财政支出看民生改善进程.新华网.2008年03月08日.
[23]安秀梅,张瑞丹.公共支出管理制度改革与财政监督-公共财政体制下的绩效考 评制度改革[J].财政监督,2008(7).
[24]朱新武,新疆财政农业投入管理模式研究,[博士学位论文],新疆农业大学,2007
[25 阎军印、徐强,建设项目评估,北京:机械工业出版社,2005
[26]周惠珍主编,投资项目评估案例分析,大连:东北财经大学出版社,2000
[27]吉寿松,建设项目投资的风险与防范,大庆石油学院学报,2000(2)
[28]周国栋,基本建设项目投资风险分析,中国投资,2000
[29]王广浩,建设项目后评价内容完善与方法研究,[硕士学位论文],浙江大学,2004
[30]张维明,信息技术及其应用,北京:中国人民大学出版社,200l
[31]于国安,财政监督理论与实务,北京:中国经济科学出版社,2004
[32]财政部基本建设司,国债专项投资项目资金管理工作指南,北京:中国经济科学出版社,2000
[33]殷淙,政府投资项目管理体制改革研究,[硕士学位论文],中国海洋大学,2004
[34]张长春,组建统一的外部专业监督机构提高投资监管水平,中国经济导刊,2005(1)
[35]黄军岳,探索建立财政支农资金绩效考评机制,农村财政与财务,2006(1)
[36]冯鸿雁,财政支出绩效评价体系构建及其应用研究,[博士学位论文],天津大学,2004
[37]《中央级教科文部门项目绩效考评管理试行办法》(财教[2005]149号)
[38]《中央级行政经费项目支出绩效考评管理办法(试行)》(财行[2003]108号)
[39]《农业建设项目监督检查规定》(农计发[2004]10号)
[40]《广东省财政支出绩效评价试行方案》(粤财评[2004]1号)
[41]《广东省欠发达地区基础设施建设和经济发展专项转移支付资金绩效评价操作规程》》(粤财评[2008]32号)
[42]《浙江省财政支出绩效评价工作考核办法(试行)》(浙财绩效字[2006]3号)
[43]《浙江省中介机构参与绩效评价工作暂行办法》》(浙政办发[2005]91号)
[44]《财政支出绩效评价管理暂行办法》(财预[2009]76号)
[45]《财政扶贫资金绩效考评试行办法》(财农[2006]314号)
[46]《陕西省省对市教科文财政工作绩效评价暂行办法》(陕财办教[2006]68号)
[47]《陕西省省级教科文财务管理绩效评价暂行办法》(陕财办教[2006]70号)
[48]《陕西省省级财政科技支出项目绩效考评试行办法》(陕财办教[2006]113号)
[49]《陕西省财政扶贫资金绩效考评试行办法》(陕财办农[2006]74号)
[50]Chris Vandersluis,"Managing project Progress",Visual Studio ProjectManagement Journal,February 1999
[51]Ieffrey 5.Hammer,"Economic Analysis for Health projects",The World BankResearch observer Volume 12,Numberl,2,1997
[52]Joan Knutson,"Succeeding in Project-driven Organization,People,Processesand Politics",John Wiley & Sons,2001