【作者】 李波；

【导师】 张洪林；

【作者基本信息】 华南理工大学 ， 法学， 2017， 博士

【摘要】 财政活动是政府运作的基础和国家治理现代化的支柱。自本世纪以来,财政支出绩效评价作为优化财政支出结构,提高财政资金绩效,提升政府公信力的有效工具,被学界广泛关注,并应用于地方政府财政监管实践中。2015年1月1日开始实施的新《预算法》将年度预算的编制与财政支出绩效评价的结果挂钩,使其成为了财政管理中的刚性要求。但反观评价实践,因缺失明确的法律法规依据,导致评价理念不清晰、评价流程不规范、评价体系不科学、结果应用不充分等,背后的重要原因,在于权责关系不明确,部门及地方利益缺失有效约束。因此,为充分发挥财政支出绩效评价的作用及功能,基于依法治国与建设法治政府的战略指引,借鉴西方国家经验,以国家新预算法的实施为契机,推进财政支出绩效评价法制化建设是客观必然,具有重要的理论与现实意义。归根结底,财政支出绩效评价作为政府绩效评价的组成部分,是民主范畴的技术工具和目标评价的纠错机制,其本身内置了法制化要求。本文以法治政府等理论为指导,借鉴西方发达国家财政支出绩效评价经验,结合我国当前财政支出绩效评价的实践需要和法制化现状,系统审视及分析了我国财政支出绩效评价法制化面对的环境与问题。研究结论:一是财政支出绩效评价法制化要遵循程序规范、多元主体参与、权责均衡和协调统一的原则,尤其是要协调评价权、组织权、实施权和评议权的关系;二是在立法方式上需要全国人大常委会进行统一立法;三是需构建以《绩效评价法》为基础,《财政支出绩效评价管理办法》为核心,辅之以各类专门制度的法制体系。本文研究涉及法学与公共财政学,创新之处在于:首先,研究方法上将法学的规范分析范式与公共管理量化分析相结合,体现跨学科的研究特点,比方说,对现有财政支出绩效评价法规评价采用量化评价;其次,结合了广东等地的财政支出绩效评价实践,将典型案例导入分析问题中,具有较为明显的实证性特点;最后,本研究涉及的财政支出第三方绩效评价是一个新领域,法制化研究具有一定的先导性和迫切的实践需求。财政支出绩效评价的法制化作为建设民主财政、法治财政的不可或缺的要求,本文研究只是一个新开端。更多还原

【Abstract】 Financial activities are the basis for government operation and the support for modernization of national governance.Since this century,as the effective tool for optimizing financial expenditure structure,improving financial fund performance and enhancing government credibility,financial expenditure performance evaluation has been widely concerned in the academic circles and applied into the practices of local government’s financial supervision.The new Law of Budgets implemented since 1 January,2015 linked the compilation of annual budget together with the results of financial expenditure performance evaluation,thus it becomes the rigid requirement in financial administration.However,the fundamental causes for the problems such as unclear evaluation idea,nonstandard evaluation procedure,unscientific evaluation system and insufficient result application superficially leading by lacking of clear basis of laws and regulations are unclear rights and liabilities relationship and absence of effective constraint for departmental and local interests when reviewing evaluation practices.Therefore,in order to fully play the roles and functions of financial expenditure performance evaluation,it is objective necessity to boost the legal construction of financial expenditure performance evaluation through referencing western countries’ experience and taking the implementation of national new law of budgets as an opportunity on the basis of the strategic guidance of rule by law and constructing a law-based government,which is of great theoretical and realistic significance.In the final analysis,as an important component of government performance evaluation,the financial expenditure performance evaluation is the technological tool of democracy and the mechanism of error correcting of target appraisal,and there are built-in legalization requirements.Guided by the theories such as law-based government,the environment and problems encountered by Chinese financial expenditure performance evaluation legislation are systematically reviewed and analyzed in this paper through referring to western developed countries’ financial expenditure performance evaluation and combining with Chinese present practice demand and legal situation of financial expenditure performance evaluation.The research results are that firstly,financial expenditure performance evaluation legislation needs to abide by the principles of program specification,participation by diversified parties,balance of rights and liabilities,and harmony and unification,and especially to coordinate the relationship of evaluation right,organization right,implementation right and peer-reviewed right;secondly,it demands NPC Standing Committee to unify the legislation;thirdly,it needs to construct the legal system which is based on Performance Evaluation Act,takes Financial Expenditure Performance Evaluation Management Methods as core,and is supplemented by all kinds of specialized systems.This research involves both law and public finance,and its innovation lies in that firstly,the canonical analysis paradigm of law is combined with quantitative analysis of public administration as for research methods,which shows the interdisciplinary research characteristics,and for example,the quantitative evaluation is adopted for the existing laws and regulations of financial expenditure performance evaluation.Secondly,the practices of financial expenditure performance evaluation in Guangdong and other regions are combined,introducing the typical cases into parsing problem,with obvious empirical characteristics.Finally,the third party performance evaluation of financial expenditure involved in this research is a new field,and the legislation research possesses a certain predominance and urgent practical needs.The legislation of financial expenditure performance evaluation is the indispensable requirement for constructing democratic finance and finance of rule by law,and therefore,this paper’s research is only a new beginning.更多还原