摘要
林业在推动国民经济的建设、促进人民生活水平的提升、加强生态环境的改善中,有重要的地位和功能。由于林业的特殊性,其公益性很强,政府对林业的投资显得格外重要,这就使林业的发展与政府财政资金的支持是紧密相连的。近年来,中央财政对林业的投资越来越多,持续的推进生态建设与保护,对林业产业的发展进行扶持,为推动林业的持续发展提供了非常有力的支持和重要的保障。伴随着政府财政资金的持续大量投入,也带来了林业财政资金的绩效管理问题。由于林业财政资金支出的多样性和复杂性,依然没有形成适合林业财政资金支出的统一绩效管理体系,很难适应中国林业经济的发展和公共财政的改革。在此背景下,有必要进一步探索我国林业专项资金的管理机制,把绩效管理的观念与模式引进林业专项资金支出管理,逐渐建立起有利于改革公共财政支出管理,有利于提升政府部门的运行效率,有利于提升政府财政支出的使用效果的绩效管理体系。
本文以林业财政专项资金为研究对象,以林业财政专项资金绩效管理的事后评价为切入点,运用文献分析法、定性分析法、定量分析法、实证分析法等研究方法对林业专项资金的绩效管理体系进行了系统的研究。
首先,在文献分析与实地调查的基础上,对我国林业专项资金开展绩效评价的具体状况以及英国、美国等国家开展公共财政支出绩效管理的具体状况进行了详尽分析。认为当前国内的林业财政专项资金绩效管理中存在传统资金管理模式仍在延续,绩效预算管理思想远未深入人心,以及绩效管理各环节衔接不紧,偏于事后评价等问题。并总结了国外公共支出绩效管理对我国林业财政专项资金绩效管理的启示：明确的法律依据、专门的绩效管理组织和实施机构、完备的绩效管理体系和注重应用评价结果等。
其次,分别采用定性分析和定量分析等方法,对我国林业财政专项资金绩效管理的必要性,以及林业财政专项资金使用绩效的影响因素进行了分析。从利于规范林业财政支出管理、提升林业投资效率、提高防控廉政风险有效性等方面分析了我国林业财政专项资金绩效管理的必要性。运用ISM技术和Tobit回归模型等方法对林业财政专项资金使用绩效的影响因素进行了实证分析,为更好的构建林业财政专项资金全过程绩效管理体系奠定了基础。
再次,针对林业财政专项资金的管理探索构建了以事前绩效管理、事中绩效管理和事后绩效管理为主要内容的三阶段递进式全过程绩效管理体系,由目前单一的事后绩效评价向全过程绩效管理转变,也就是将绩效观念融入到林业专项资金支出管理的全过程,形成以绩效目标为导向,以资金流向为线索的全过程绩效管理体系,以实现对林业专项资金进行科学的绩效计划、有效的绩效监督、合理的绩效评价、及时的绩效反馈。并以“决策科学+流程合理”为目标对事前绩效管理进行了研究,以“即时管理+事中控制”为管理思路对事中绩效管理进行了研究,以“分类绩效评价+评价结果的反馈运用”为主要内容对事后绩效管理进行了研究。
最后,就如何保障林业财政专项资金绩效管理体系的有效运行提出了一些相关建议,并以“全国湿地资源普查项目”2013年财政支出为例对林业财政专项资金全过程绩效管理体系进行了实证检验。
本文系统研究了以事前绩效管理、事中绩效管理和事后绩效管理为主要内容的三阶段递进式全过程绩效管理体系,弥补了以往单一注重林业财政专项资金事后绩效评价研究的不足,对于完善预算绩效管理理论、规范林业专项资金支出管理、提高林业专项资金产出效益具有一定的理论与现实意义。
As an important part of the national economy, forestry has a special position and role in the national economic construction, people's living standards improve and the balance of the natural environment. Due to forestry is a strong public welfare special industry, government investment and support for forestry are particularly important, which makes the development of forestry and the support of the government financial funds are closely linked. In recent years, the central government has more and more financial investment to the forestry construction, these financial investments is used to promote the ecological construction and protection, support the development of forestry industry, and provide strong support and important guarantee for the development of modern forestry. Along with continuous large number of inputs of government finances, it also brings a problem of forestry financial fund performance management. Because of the complexity of the forestry financial fund performance management, there is not a unified forestry financial fund performance management system; it is difficult to adapt the needs of China's forestry economic development and financial reform. In this context, it is necessary to further explore the management mechanism of forestry special funds, introduce the performance management idea and method to the forestry special funds management, and establish a performance management system to adapt themselves to the public finances, in order to improve the effectiveness of financial funds.
In this paper, forestry special financial fund as the research object, ex post evaluation of public expenditure as a breakthrough point, there is a systematic study to the performance management of forestry special financial fund, using the methods of qualitative analysis, quantitative analysis, empirical analysis and normative analysis and so on.
First, on the basis of literature analysis and field investigation, the present situation of the performance evaluation of forestry finance special fund in our country, and the public finance expenditure performance management experience of Britain, the United States, Australia and other countries were analyzed. There are some problems in forestry special financial fund performance management, such as, traditional fund management model has continued, performance budgeting management thought is far from thorough popular feeling, performance management each link cohesion is not tight, biased towards ex post evaluation and so on. Summarizes the enlightenment of foreign public expenditure performance management to China's forestry financial special funds performance management, such as, clear legal basis, specialized agencies of organization and implementation, complete performance management system, scientific and standardized performance evaluation index system, focus on the application of the evaluation results and so on.
Second, using the method of combining qualitative analysis with quantitative analysis, the necessity of China's forestry special financial fund performance management, and the influence factors of forestry fiscal special funds expenditure performance were analyzed. The necessity of forestry special financial fund performance management was analyzed from the deepening reform of public expenditure management, regulating forestry expenditure management, improving the efficiency of forestry investment, improving the effectiveness of risk prevention and control. The influence factors of forestry special financial fund performance were analyzed, using the method of ISM and Tobit regression model. These analyzes laid the foundation for better construction of whole process performance management system of forestry finance special fund.
Third, three progressive stages of the whole process performance management system was constructed, the main content are former management, middle management and later management. This system is a change from a single ex post evaluation to the whole process performance Management, that is, the performance idea is integrated into the whole process of budget preparation, implementation, monitoring and evaluation. Using capital flows as a clue, performance targets as a guide, the whole process performance management system was constructed. Its purpose is to realize scientific performance plan, effective performance supervision, reasonable performance evaluation and timely performance feedback. Former management was analyzed using scientific decision-making and reasonable process. Middle management was analyzed using instant management and thinking of real-time control. Later management was analyzed using classification evaluation and strengthens the results applications.
Last, some suggestions were put forward, in order to guarantee the effective operation of forestry financial special fund performance management system. And the empirical test was analyzed taking "national wetland resources survey project" fiscal spending in2013as an example.
This paper systematically studied three progressive stages of the whole process performance management system, made up for deficiencies of focusing on a single ex post evaluation in the past. This study has some theoretical and practical significance in refining budget performance management theory, regulating forestry special fund expenditure management, improving output efficiency of forestry special fund.
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