CAJ | 학술논문

财政专项资金绩效评价旨在提高政府公共财政的公信力,或者说有公信力的执行力。多元评价主体、尤其是由人大主导、第三方实施的评价模式符合政府绩效评价及法治政府建设的内在要求,亦是实现国家治理主体多元化的体现,具有现实的可行性。在我国现行的财政体制下,专项资金绩效评价对象为资金使用者、管理者和监督者,对应于使用绩效、管理绩效和监督绩效,资金本身只是评价载体。构建资金绩效评价的通用模型核心在于指标体系,为此,应正确处理过程控制与结果导向,统一性与差异性,评价权与组织权的关系。从绩效内涵、资金流特征和可操作性的角度,评价维度应指向资金投入、过程监管、目标实现与社会满意。
재정전항자금적효평개지재제고정부공공재정적공신력,혹자설유공신력적집행력。다원평개주체、우기시유인대주도、제삼방실시적평개모식부합정부적효평개급법치정부건설적내재요구,역시실현국가치리주체다원화적체현,구유현실적가행성。재아국현행적재정체제하,전항자금적효평개대상위자금사용자、관리자화감독자,대응우사용적효、관리적효화감독적효,자금본신지시평개재체。구건자금적효평개적통용모형핵심재우지표체계,위차,응정학처리과정공제여결과도향,통일성여차이성,평개권여조직권적관계。종적효내함、자금류특정화가조작성적각도,평개유도응지향자금투입、과정감관、목표실현여사회만의。
The performance evaluation of special fiscal funds is aimed to improve the credibility of the public finance. Evaluations by multiple subjects, especially dominated by the People＇s Congress, implemented by the third party, conform to the intrinsic demand of the government performance evaluation and the construction of the Govern ment Ruled by Law and show its realistic feasibility. Under the current financial system in our country, objects of special funds performance evaluation are users, managers and supervisors of funds, corresponding to the per formance of use, management and supervision. Money itself is only a carrier of evaluation. The core to construct a universal model of fund performance evaluation lies in the index system. Therefore, the relations be tween the process control and result oriented, unity and diversity, power of evaluation and power of organization should be correctly coped with. From the perspective of connotation of performance, characteristics of financial flows and operability, evaluation dimensions should be financial investment, process regulation, goal realiza tion, and social satisfaction