摘要
全面实施预算绩效管理是推进国家治理体系和治理能力现代化的内在要求,也是深化财税体制改革的重要内容。在全面实施预算绩效管理的背景下,继续推进并完善政府购买公共服务绩效评价是优化财政资源配置、提高财政资金使用效益、硬化预算与责任约束以及提升国家治理效能的重要举措之一。自1996年我国政府购买公共服务开创至今,经过各地的不断实践与发展完善,我国政府购买公共服务“全过程”绩效评价改革取得了一些成就,但在评价程序、内容、方式和结果应用等方面仍需改进。笔者将PDCA循环引入政府购买公共服务绩效评价,从政府购买公共服务基本逻辑出发,构建购买与评价闭环管理链条,实现提高公共服务供给效率和质量的同时提升公众满意度,推动形成更加完整的政府购买公共服务全过程绩效评价循环系统,持续提升绩效,加快建立现代财政制度并实现国家治理现代化。
The comprehensive implementation of budget performance management is an inherent requirement for advancing the modernization of the state governance system and governance capacity,and is also an important part of deepening the reform of the fiscal and taxation system.Based on this context,continuing to improve the performance evaluation of government purchasing public services is one of the important measures to optimize the allocation of fiscal resources,to improve the using efficiency of fiscal funds,to strengthen budget and responsibility constraints,and to improve the effectiveness of state governance.At present,the“whole process”performance evaluation reform of government purchasing public services has some achievements,but it still needs improvement in terms of evaluation procedures,content,methods and application of the results.This paper attempts to introduce PDCA cycle into the performance evaluation,to build a closed-loop management chain of procurement and evaluation for continuously improving the performance of government purchasing public services.
作者
姜爱华
杨琼
JIANG Ai-hua;YANG Qiong
出处
《中央财经大学学报》
CSSCI
北大核心
2020年第3期3-9,43,共8页
Journal of Central University of Finance & Economics
基金
国家社科基金一般项目“政府购买公共服务的质量控制体系研究”(项目编号:14BJY161)
中证-鹏元地方财政投融资研究所项目
中央财经大学研究生科研创新基金资助项目“‘全过程’政府购买公共服务绩效评价研究”(项目编号:20182Y002)
关键词
政府购买公共服务
全过程
绩效评价PDCA循环系统
Government purchasing public services
The whole process
PDCA cycle system of performance evaluation
