公共基础设施支出绩效评价研究
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摘要
开始于20世纪50年的绩效评价是公众对政府公共支出效益低下的不满而出现的。对公共支出进行绩效评价不但有利于政府部门明确目标,而且能激发公务人员的工作动力、潜力、活力、责任感、紧迫感,改善项目的规划和预算,推动政府职能的转变与重新定位,提高政府公共支出的效率、效益和效果,充分发挥公共资源效能,增强社会对公共支出的监督和了解,改进政府形象。
2008年,为抵御国际金融危机的影响,国家和各省、市、自治区相继出台大规模的投资计划,公共基础设施成为大部分投资方案的重点。随着这些投资方案的逐步落实,对这些投资的必要性、效益、效果、社会效应和对生态环境造成的影响也越来越受到社会公众的关注和质疑。因此,这些投资是否值得、如何评价这些支出的成果成为一个焦点。
为解决公共支出面临的效率问题和服务质量问题,20世纪90年代,我国理论界开始逐步引入公共支出绩效评价理论。进入21世纪,随着改革开放的深化和市场经济观念的深入,公众要求增强公共支出透明度和提高公共支出绩效的呼声不断提高,公共支出绩效评价在政府部门真正受到重视,在部分领域和地区开始了探索和试点,并逐步在全国推广。
但由于政府管理上的粗放性和传统计划经济管理体制的影响,政府支出管理本身具有复杂性和多样性,加上绩效评价工具本身的技术缺陷和有效的实践探索不足,造成我国目前整体的绩效评价仍处于起步阶段,还存在诸多的制度和政策缺失,缺乏实质性突破,评价内容不完整、评价标准不准确、评价结果不科学约束乏力,难以适应我国经济发展与公共支出改革的需要。
为此,本文选择公共基础设施支出作为绩效评价对象,借鉴西方发达国家的绩效评价工具,设计一套适合公共基础设施支出的绩效评价体系,以实证分析的方法,探讨对公共基础设施支出的立项、实施和后期进行全程跟踪评价,以期提高公共基础设施支出的经济和社会效益,达到提高公共基础设施立项科学性和资金使用效益的目的。
本文的研究分为七章,具体结构如下：
第一章,导论。主要说明论文选题的背景,论述选题的理论意义和现实意义,由于人事编制制度的限制,使人员和公用经费支出无法实现最优化,而对专项业务费、专项购置支出、专项修缮和大型会议费等支出进行绩效评价不具有普遍意义,公共基础设施支出在公共支出中所占比重较大,而且一直受到公众的质疑,公共基础设施支出从成本核算角度分析,基本上都属于工程造价范畴,对这类支出进行的绩效评价,具有普遍的指导作用和理论意义,各地区进行了可贵的探索,为实施公共基础设施绩效评价奠定了坚实的基础。对国内外绩效评价研究进行了文献综述,笔者认为国外对绩效评价的研究与实际密切联系,研究成果能够及时应用,己形成较完善的理论体系,我国学者对政府绩效评价的研究也有一定的基础,但多数仍停留在对绩效评价本身的研究,绩效评价的具体构建与如何运作等方面的研究仍显不足,有待进一步的深入的研究。然后介绍论文的研究思路和结构设计,并指出了论文的创新和不足。
第二章,公共基础设施与公共基础设施支出。主要阐述了公共基础设施的内涵和范围,说明了我国公共基础设施的主要融资渠道,包括财政性资金、信贷融资、债券融资、股权融资和特许经营权融资,说明了每个融资渠道的特点,并分析了公共基础设施融资渠道存在的问题,提出构建公共基础设施多渠道的融资体制,然后对公共基础设施支出进行了分类,并就我国公共基础设施支出的基本状况进行了分析,我国公共基础设施支出规模增长迅速,资金结构在改革开放后发生了明显变化,财政性资金比重显著下降,公共基础设施投资区域分布上随着不同历史时期的战略部署变化非常明显。我国公共基础设施投资取得显著成就,公用设施显著改善,形成水陆空综合配套的交通运输体系和现代化的邮电通讯网络,农业综合生产能力显著提高,社会事业全面进步,促进了国民经济的快速发展。
第三章,公共基础设施支出绩效评价的一般分析。主要介绍了公共支出绩效评价产生的历史背景,主要包括财政面临困境、社会公众对政府的强烈要求以及将私营经济的管理理念引入政府支出管理,再分析了以效率和效益为导向的公共行政理论、以公平和公民满意为导向的新公共管理理论、以民主和公正为导向的新公共服务理论这三个不同发展阶段的主要内容和侧重点,并说明了西方发达国家绩效评价的功效和对我国推行绩效评价的启示,主要包括：法律法规是推行公共支出绩效评价的制度保障,政府职能转换、观念更新是推行公共支出绩效评价的前提条件,领导重视是推行公共支出绩效评价的推动力,完善的评价体系是推行公共支出绩效评价的关键,评价主体多元化有助于绩效评价的科学公正,评价结果的有效使用有助于绩效评价的推广,全社会配合是推行公共支出绩效评价的必需。进而,对公共基础设施支出绩效评价的内涵进行了界定,概括了绩效评价的不同类型,再从五方面阐述了公共基础设施支出绩效评价的特殊性,即全方位系统性、目标的多元化、专业性较强、信息获取存在难度、传统管理观念影响较大,说明了绩效评价与传统的支出管理和私营企业绩效评价的不同,分析了对公共基础设施支出进行绩效评价将面临的困难和阻力。
第四章,我国公共基础设施支出绩效评价的制度变迁。首先介绍了我国公共支出绩效评价的在初步探索阶段、试点阶段以及逐步推广阶段的主要做法和取得的成效,重点介绍具有代表性的四种典型模式,即自上而下的目标管理绩效评价模式、公共部门内部绩效评价的“思明模式”、自下而上的公民主导绩效评价模式、第三方绩效评价的甘肃模式,说明了每种模式的主要做法、特点和效果。然后说明分析了我国公共基础设施支出在事前、事中、事后绩效评价和评价结果反馈与应用中的各评价部门的主要做法和存在的问题。进而从深层次阐述了基础设施支出绩效评价存在的制度和政策缺失,即必要法律依托的缺失作保障,导致绩效评价不具备法律效力,执行力和约束力不够；缺乏统一完整的绩效评价体系,影响了评价的客观性、科学性和全面性；评价客体选择方面存在的问题,使得在合规性基础上进行的公共基础设施支出绩效评价势必存在一定的难度,并针对上述制度和政策缺失提出相应对策建议。
第五章,公共基础设施支出绩效评价基本框架的构建。首先阐述了公共基础设施支出绩效评价的五个目标,即效率、效益、效果、社会效应和生态效应,说明了每个目标的意义和内容,并说明这五个目标的最终目标是实现社会福利最大化,提高公众的满意度。然后介绍基础设施支出绩效评价需遵守的原则,包括：绩效评价的客观公正性,多重目标的结合性,统一性和差别性的兼顾,定量和定性评价结合与互补,内部评价与外部评价的有机结合,对每个原则进行了说明和论述。进而结合公共基础设施项目的前期、建设期和竣工运营期三个阶段,说明公共基础设施支出绩效评价的事前评价、事中评价和事后评价,最后将绩效评价工作的前期准备、实施绩效评价和评价结果应用这一基本流程进行了具体设计和详细阐述,主要包括示步骤：成立评价机构、确定评价目标、制定评价方案、收集分析资料、确定评价方法、构建指标体系、实施评价分析、撰写评价报告、总结建档和监控、反馈、运用结果。
第六章,公共基础设施支出绩效评价的技术问题及解决方案。主要就绩效评价涉及的具体技术问题进行了详细论述,首先说明了绩效评价的实施主体需具备哪些要素,我国目前各个主体的特点和优缺点,说明了西方各国实施绩效评价的主体,论述我国为什么要选择审计部门作为评价主体,财政等其他部门、第三方机构和社会公众应处于什么地位、发挥什么作用；其次剖析了公共基础设施支出绩效评价常用的十种方法,说明方法的选择、如何运用以及优缺点,然后说明如何构绩效评价的指标体系,再次介绍了评价标准的概念和确定的方法,有说明了绩效评价如何计分的方法。进而,阐述了实施绩效评价将面对的主要问题,包括信息资料、评价理念、部门抵制、评价者素质和评价结果应用,阐述了相应的可行性建议；最后,阐述绩效预算与基础设施支出绩效评价的关系是什么,论述了怎样由绩效评价向绩效预算过渡,即：遵循循序渐进的原则、完善绩效评价体系、加强评价结果的应用和做好配套改革措施。
第七章,案例分析：以公路建设支出绩效评价流程设计为例。主要分析在公路建设支出绩效如何确定考评目标与方法,然后分别就公路建设支出的事前预评、事中考核和事后评价,阐述绩效评价的具体流程。
Performance Assessment, which began in the1950's, appeared while the public became dissatisfied with the bad effect of the governments'expendicture. The performance assessment of the puclic expendicture, not only make the governments'objects clear, but also arouse the impulse, potential, activity, responsibility, urgency of the public servants. It can better the plan and buget, make the governments'function change and reposition, and improve the governments'economy, efficiency and effectivenss, therefore, to use the public resources fully, strengthen the supervision and knowledge of the governments' expendicture and better the image of the governments.
In2008, to defende the influence of the international financial crisis, the central and the provincial and municipal governments put forward the plans of large investment, in which the infrastructure became the main parts of investment. While the investment plans were carried out, the necessity, economy, effect, social function and ecological function of the investment have been highlighted by the public. Thus, whether the investments are worthy and how the expendicture are assessed focused on.
To improve the efficiency and servive quality of the public expendicture, in1990s, the theory of Performance Assessment of the public expendicture was introduced by the academic circle. In the21st century, with the deepeness of the reform and openess and the generalizing of maketing value, the public's voice which asked for improving the transparency of the public expendicture and the performance of the expendicture has been high and high. The performance assessment of the public expendicture is paid attention on, which began to be explored in some fields and areas, then to be generalized in the whole country.
However, due to the governments'coarse regulation and the influence of the traditional planning economy system, the complication and diversity of the government expendicutre and the technical defect of the performance assessmen methods and the insufficiency of the effective practice, the performance assessmen of our country are still the initial stage. There are still many defects of the system and the policy and no essential breakthroughs. The contents of performance assessmen are imcomplete. The standards of the assessment are not accurate. The results of the assessment lack in science and have no constraint. The performance assessmen cannot satisfy the needs of the economical development and the reform of the public expendicture of our country.
Thus, the paper selects the infrastructure expendicture as the object of the performance assessmen. With the help of the performance assessmen methods of the western developed countries, the performance assessmen system is congfigrued which are applicable to the infrastructure expenditure. With the practical methods, it studies the whole performance assessmen of the starting, carrying out and cheking of the infrastructure expendicture, to improve the economy and effectiveness of the infrastructure expendicture, to improve the reasonable starting and economy of the fund.
The paper divides into seven chapers, which can be seen as below in detail.
Chaper One:Introduction. The paper introduces the background and the theoretical and practical meaning of the selecting the title of the paper. Because of the constraint of the personnel organization, the staff and office expense cannot be bettered. The performance sssessment of the special fund, the special buying fund, the special repairing fund, the grand conference fund and so on, lack in genral meaning. The infrastructure expendicture occupies a large proportion, and has always been questioned by the public. The infrastructure expendicture belongs to project costs in point of cost accounting. The performance assessment of it has general guiding and theory meaning. Different areas have made good exploration and can be based on by theperformance assessment of infrastructure expendicture. Through compiling the domestic and foreign documents of performance assessment, the writer thinks that the foreign studies of performance assessment are closely connected with the practice, so the achievements can be applied in time. Therefore, the whole theoretical system has been built. Our scholars have begun to make some studies of performance assessment. But most of the studies stay on the performance assessment itself. There are only a few studies of the configuration, the carrying out and so on, and remain quite a few for deepening. Then the paper introduces the study line and structure design, and points out the innovations and defects.
Chapter two:The Infrastructure and the Infrastructure Expendicture. It mainly illustrates the concept and scope of the infrastructure, explains the main channels of the infrastructure, including the financial fund, the loan the equity, the stock and the chartered right, and explains the features of the channels., and analyzes the problems in the collecting channels of the infrastructure, and raises the advice how the system of the diverse collection channels of fund is built. Then, the infrastructure expendicture is classified, and the reviewing and analyzing the development of the infrastructure expendicture ia made:the whole scale of the infrastructure expendicture has been rising quickly, the fund structure has changed much since the reform and opening, the proportion of the financial fund has declined clearly. The great achievements of the infrasture investment have been made:infrastructures have been improved greatly, transportation system consisting of land, water and air, and modern network made of postage and communication have taken shape, agricultural production capability has been raise much, socialsystem has made great progress, and national economy has developed quickly.
Chapter Three:Theoretical Analysis of Performance Assessment of Infrastructure Expendicture. The paper mainly introduces historical background of the origin of the performance assessment of the public expendicture, including the difficult position of the the public finance, the strong demand for the government from the public, and introducing the regulation value of private frim into the government regulation. Then, it analyze the main contents and stressduring the three different stages of the Public Administration theory led by the economy and efficiciency, the New Public Regulation Theory led by equity and civil satisfaction, and the New Public Service theory led by the democracy and fairness. It explains the function of the performance assessmentof the western countries and the enlightening for the generalizing the performance assessment in our country:laws and regulations are the guarantee in point of the system for generalizing the performance assessment, repositioning of the government function and renewing of the value are the prerequisite for generalizing the performance assessment, attention from the high is the impulse for generalizing the performance assessment, the complete system of assessment is critical for generalizing the performance assessment, the diverse subjects are helpful to the fairness and rationality of the performance assessment, utilizing the assessment result effectively contributes to generalizing the performance assessment, and the coorperation of the whole society in necessary to generalizing the performance assessment. Furthermore, it defines the concept of the performance assessment of the infrastructure expendicture, and summarizes the five categories of the performance assessment of the infrastructure expendicture. Then, it illustrates the speciality of the performance assessment of the infrastructure expendicture, which are the systemnaticnees and all the angles, diverse objects, strong profession the difficulty of getting the information, the big influence of the traditional regulation value. It explains the difference between the performance assessment traditional regulation and the performance assessment in the private firms, and analyzes the difficulty and resistance faced by the the performance assessment of the infrastructure expendicture.
Chapter Four:Practical Analysis of the Performance Assessment of the Infrastructure Expendicture in Our Country. First, it introduces the main work and the effects during the starting stage, the exploring stage and the progressively generalizing stage of the the performance assessment of our country. It mainly explains the four classical modes, which are the performance assessment mode through regulation by object from the high to the low, the "Siming" performance assessment mode through internal regulation,"Gansu" mode of the performance assessment through the third party, the performance assessment led by the citizens from the high to the low. It explains the work, features and the effects of each mode. Second, it explains and analyzes the main work and problems of the different assessing branches during the forehand stage, middle stage and later stage of the performance assessment of the infrastructure expendicture. Third, it illustrates the systematic and policy defects in the performance assessment of the infrastructure expendicture deeply,; no laws and regulations as guarantee lead to no law force, no unite and complete performace assessment system influences the objectivity, rationality, wholeness, the selection of assessee causes the the difficulty which lies in the performance assessment of the infrastructure expendicture on the basis of laws and regulations. Based on the illustration, it gives the advice for the systematic and policy defects.
Chapter Five:Configuring the frameworkof the performance assessment of the infrastructure expendicture. First of all, it illustrates the five goals of the performance assessment of the infrastructure expendicture:efficiency, economy, effectiveness, social results and ecological results. It explains the meanings and the contents of each goal, and explains that the ultimate goal is to maximize the social welfare and to improve the civil satisfaction. Then, it introduces the principles which should be obeyed in performance assessment of the infrastrucure expendicture, including objectivity and equity, combination of multi-objectives, combination of uniformity and otherness, combination of qualitative analysis and quantitative analysis, and combination of the internal and external assessment. It explains and illustrates each principle. Furthermore, it explains the prior, middle and afterwards performance assessment of infrastructure during the prior stage, the construction stage and the completion and operation stage of the project. Lastly, it illustrates in detail the procedure of preparation, implementation and utilization of results of performance assessment, including ten steps:founding the organization of assessment, determining the goals of assessment, making the assessment paln, collecting and analyzing data, selecting methods, configuring the index system, making assessment, writing the report of assessment, filing, and supervising, reflecting and utilizing the results.
Chapter Six:Technical Issues and Solutions of Performace Assessment of Infrastrucure Expenditure. It mainly illustrates the technical issues involving in the performance assessment. First, it explains the conditions which should be possessed by the subjects of performance assessment, the features, advantages and disadvantages of each subject, the subjects of performace assessment of the western. It illustrates why audit institutes are selected as assessing subjects in our country, what positon the departments such as Finance and so on, the third party and the public should standing in, and what roles they should play. Second, it analyzes the ten methods which are used usually in performance assessment of infrastrucure expendictue. And it explains the features, usage and davantages and disadvantages. Second, it introduces the concept and selecting methods of assessing standards, and explians the ways how to score. Thid, it illustrates in carrying the performance assessment the main problems, including data, valus, resistance from the regarding departments, quality of assessers, and utilization of assessment results. And it puts forwards some advice. Fourth, it illustrates the relationship of the performance budgeting and performance assessment, and illustrates how the performance assessment can be transimited into the performance budgeting, including the basic principles, the perfect system of the performance assessment, the reinforcing the utilization of the results, and supporting measures.
Chapter Seven:Case Study:Taking Devise the Performance Assessment Procedure of the Road Constructuion as an Example. It mainly analyzes how to sleet the goals and methods of the performace assessment during the performance assessment of the road constructuion.then, it illustrates the performance assessment procedure during the prior, middle and afterwards stages of the road constructuion.
2008年,为抵御国际金融危机的影响,国家和各省、市、自治区相继出台大规模的投资计划,公共基础设施成为大部分投资方案的重点。随着这些投资方案的逐步落实,对这些投资的必要性、效益、效果、社会效应和对生态环境造成的影响也越来越受到社会公众的关注和质疑。因此,这些投资是否值得、如何评价这些支出的成果成为一个焦点。
为解决公共支出面临的效率问题和服务质量问题,20世纪90年代,我国理论界开始逐步引入公共支出绩效评价理论。进入21世纪,随着改革开放的深化和市场经济观念的深入,公众要求增强公共支出透明度和提高公共支出绩效的呼声不断提高,公共支出绩效评价在政府部门真正受到重视,在部分领域和地区开始了探索和试点,并逐步在全国推广。
但由于政府管理上的粗放性和传统计划经济管理体制的影响,政府支出管理本身具有复杂性和多样性,加上绩效评价工具本身的技术缺陷和有效的实践探索不足,造成我国目前整体的绩效评价仍处于起步阶段,还存在诸多的制度和政策缺失,缺乏实质性突破,评价内容不完整、评价标准不准确、评价结果不科学约束乏力,难以适应我国经济发展与公共支出改革的需要。
为此,本文选择公共基础设施支出作为绩效评价对象,借鉴西方发达国家的绩效评价工具,设计一套适合公共基础设施支出的绩效评价体系,以实证分析的方法,探讨对公共基础设施支出的立项、实施和后期进行全程跟踪评价,以期提高公共基础设施支出的经济和社会效益,达到提高公共基础设施立项科学性和资金使用效益的目的。
本文的研究分为七章,具体结构如下：
第一章,导论。主要说明论文选题的背景,论述选题的理论意义和现实意义,由于人事编制制度的限制,使人员和公用经费支出无法实现最优化,而对专项业务费、专项购置支出、专项修缮和大型会议费等支出进行绩效评价不具有普遍意义,公共基础设施支出在公共支出中所占比重较大,而且一直受到公众的质疑,公共基础设施支出从成本核算角度分析,基本上都属于工程造价范畴,对这类支出进行的绩效评价,具有普遍的指导作用和理论意义,各地区进行了可贵的探索,为实施公共基础设施绩效评价奠定了坚实的基础。对国内外绩效评价研究进行了文献综述,笔者认为国外对绩效评价的研究与实际密切联系,研究成果能够及时应用,己形成较完善的理论体系,我国学者对政府绩效评价的研究也有一定的基础,但多数仍停留在对绩效评价本身的研究,绩效评价的具体构建与如何运作等方面的研究仍显不足,有待进一步的深入的研究。然后介绍论文的研究思路和结构设计,并指出了论文的创新和不足。
第二章,公共基础设施与公共基础设施支出。主要阐述了公共基础设施的内涵和范围,说明了我国公共基础设施的主要融资渠道,包括财政性资金、信贷融资、债券融资、股权融资和特许经营权融资,说明了每个融资渠道的特点,并分析了公共基础设施融资渠道存在的问题,提出构建公共基础设施多渠道的融资体制,然后对公共基础设施支出进行了分类,并就我国公共基础设施支出的基本状况进行了分析,我国公共基础设施支出规模增长迅速,资金结构在改革开放后发生了明显变化,财政性资金比重显著下降,公共基础设施投资区域分布上随着不同历史时期的战略部署变化非常明显。我国公共基础设施投资取得显著成就,公用设施显著改善,形成水陆空综合配套的交通运输体系和现代化的邮电通讯网络,农业综合生产能力显著提高,社会事业全面进步,促进了国民经济的快速发展。
第三章,公共基础设施支出绩效评价的一般分析。主要介绍了公共支出绩效评价产生的历史背景,主要包括财政面临困境、社会公众对政府的强烈要求以及将私营经济的管理理念引入政府支出管理,再分析了以效率和效益为导向的公共行政理论、以公平和公民满意为导向的新公共管理理论、以民主和公正为导向的新公共服务理论这三个不同发展阶段的主要内容和侧重点,并说明了西方发达国家绩效评价的功效和对我国推行绩效评价的启示,主要包括：法律法规是推行公共支出绩效评价的制度保障,政府职能转换、观念更新是推行公共支出绩效评价的前提条件,领导重视是推行公共支出绩效评价的推动力,完善的评价体系是推行公共支出绩效评价的关键,评价主体多元化有助于绩效评价的科学公正,评价结果的有效使用有助于绩效评价的推广,全社会配合是推行公共支出绩效评价的必需。进而,对公共基础设施支出绩效评价的内涵进行了界定,概括了绩效评价的不同类型,再从五方面阐述了公共基础设施支出绩效评价的特殊性,即全方位系统性、目标的多元化、专业性较强、信息获取存在难度、传统管理观念影响较大,说明了绩效评价与传统的支出管理和私营企业绩效评价的不同,分析了对公共基础设施支出进行绩效评价将面临的困难和阻力。
第四章,我国公共基础设施支出绩效评价的制度变迁。首先介绍了我国公共支出绩效评价的在初步探索阶段、试点阶段以及逐步推广阶段的主要做法和取得的成效,重点介绍具有代表性的四种典型模式,即自上而下的目标管理绩效评价模式、公共部门内部绩效评价的“思明模式”、自下而上的公民主导绩效评价模式、第三方绩效评价的甘肃模式,说明了每种模式的主要做法、特点和效果。然后说明分析了我国公共基础设施支出在事前、事中、事后绩效评价和评价结果反馈与应用中的各评价部门的主要做法和存在的问题。进而从深层次阐述了基础设施支出绩效评价存在的制度和政策缺失,即必要法律依托的缺失作保障,导致绩效评价不具备法律效力,执行力和约束力不够；缺乏统一完整的绩效评价体系,影响了评价的客观性、科学性和全面性；评价客体选择方面存在的问题,使得在合规性基础上进行的公共基础设施支出绩效评价势必存在一定的难度,并针对上述制度和政策缺失提出相应对策建议。
第五章,公共基础设施支出绩效评价基本框架的构建。首先阐述了公共基础设施支出绩效评价的五个目标,即效率、效益、效果、社会效应和生态效应,说明了每个目标的意义和内容,并说明这五个目标的最终目标是实现社会福利最大化,提高公众的满意度。然后介绍基础设施支出绩效评价需遵守的原则,包括：绩效评价的客观公正性,多重目标的结合性,统一性和差别性的兼顾,定量和定性评价结合与互补,内部评价与外部评价的有机结合,对每个原则进行了说明和论述。进而结合公共基础设施项目的前期、建设期和竣工运营期三个阶段,说明公共基础设施支出绩效评价的事前评价、事中评价和事后评价,最后将绩效评价工作的前期准备、实施绩效评价和评价结果应用这一基本流程进行了具体设计和详细阐述,主要包括示步骤：成立评价机构、确定评价目标、制定评价方案、收集分析资料、确定评价方法、构建指标体系、实施评价分析、撰写评价报告、总结建档和监控、反馈、运用结果。
第六章,公共基础设施支出绩效评价的技术问题及解决方案。主要就绩效评价涉及的具体技术问题进行了详细论述,首先说明了绩效评价的实施主体需具备哪些要素,我国目前各个主体的特点和优缺点,说明了西方各国实施绩效评价的主体,论述我国为什么要选择审计部门作为评价主体,财政等其他部门、第三方机构和社会公众应处于什么地位、发挥什么作用；其次剖析了公共基础设施支出绩效评价常用的十种方法,说明方法的选择、如何运用以及优缺点,然后说明如何构绩效评价的指标体系,再次介绍了评价标准的概念和确定的方法,有说明了绩效评价如何计分的方法。进而,阐述了实施绩效评价将面对的主要问题,包括信息资料、评价理念、部门抵制、评价者素质和评价结果应用,阐述了相应的可行性建议；最后,阐述绩效预算与基础设施支出绩效评价的关系是什么,论述了怎样由绩效评价向绩效预算过渡,即：遵循循序渐进的原则、完善绩效评价体系、加强评价结果的应用和做好配套改革措施。
第七章,案例分析：以公路建设支出绩效评价流程设计为例。主要分析在公路建设支出绩效如何确定考评目标与方法,然后分别就公路建设支出的事前预评、事中考核和事后评价,阐述绩效评价的具体流程。
Performance Assessment, which began in the1950's, appeared while the public became dissatisfied with the bad effect of the governments'expendicture. The performance assessment of the puclic expendicture, not only make the governments'objects clear, but also arouse the impulse, potential, activity, responsibility, urgency of the public servants. It can better the plan and buget, make the governments'function change and reposition, and improve the governments'economy, efficiency and effectivenss, therefore, to use the public resources fully, strengthen the supervision and knowledge of the governments' expendicture and better the image of the governments.
In2008, to defende the influence of the international financial crisis, the central and the provincial and municipal governments put forward the plans of large investment, in which the infrastructure became the main parts of investment. While the investment plans were carried out, the necessity, economy, effect, social function and ecological function of the investment have been highlighted by the public. Thus, whether the investments are worthy and how the expendicture are assessed focused on.
To improve the efficiency and servive quality of the public expendicture, in1990s, the theory of Performance Assessment of the public expendicture was introduced by the academic circle. In the21st century, with the deepeness of the reform and openess and the generalizing of maketing value, the public's voice which asked for improving the transparency of the public expendicture and the performance of the expendicture has been high and high. The performance assessment of the public expendicture is paid attention on, which began to be explored in some fields and areas, then to be generalized in the whole country.
However, due to the governments'coarse regulation and the influence of the traditional planning economy system, the complication and diversity of the government expendicutre and the technical defect of the performance assessmen methods and the insufficiency of the effective practice, the performance assessmen of our country are still the initial stage. There are still many defects of the system and the policy and no essential breakthroughs. The contents of performance assessmen are imcomplete. The standards of the assessment are not accurate. The results of the assessment lack in science and have no constraint. The performance assessmen cannot satisfy the needs of the economical development and the reform of the public expendicture of our country.
Thus, the paper selects the infrastructure expendicture as the object of the performance assessmen. With the help of the performance assessmen methods of the western developed countries, the performance assessmen system is congfigrued which are applicable to the infrastructure expenditure. With the practical methods, it studies the whole performance assessmen of the starting, carrying out and cheking of the infrastructure expendicture, to improve the economy and effectiveness of the infrastructure expendicture, to improve the reasonable starting and economy of the fund.
The paper divides into seven chapers, which can be seen as below in detail.
Chaper One:Introduction. The paper introduces the background and the theoretical and practical meaning of the selecting the title of the paper. Because of the constraint of the personnel organization, the staff and office expense cannot be bettered. The performance sssessment of the special fund, the special buying fund, the special repairing fund, the grand conference fund and so on, lack in genral meaning. The infrastructure expendicture occupies a large proportion, and has always been questioned by the public. The infrastructure expendicture belongs to project costs in point of cost accounting. The performance assessment of it has general guiding and theory meaning. Different areas have made good exploration and can be based on by theperformance assessment of infrastructure expendicture. Through compiling the domestic and foreign documents of performance assessment, the writer thinks that the foreign studies of performance assessment are closely connected with the practice, so the achievements can be applied in time. Therefore, the whole theoretical system has been built. Our scholars have begun to make some studies of performance assessment. But most of the studies stay on the performance assessment itself. There are only a few studies of the configuration, the carrying out and so on, and remain quite a few for deepening. Then the paper introduces the study line and structure design, and points out the innovations and defects.
Chapter two:The Infrastructure and the Infrastructure Expendicture. It mainly illustrates the concept and scope of the infrastructure, explains the main channels of the infrastructure, including the financial fund, the loan the equity, the stock and the chartered right, and explains the features of the channels., and analyzes the problems in the collecting channels of the infrastructure, and raises the advice how the system of the diverse collection channels of fund is built. Then, the infrastructure expendicture is classified, and the reviewing and analyzing the development of the infrastructure expendicture ia made:the whole scale of the infrastructure expendicture has been rising quickly, the fund structure has changed much since the reform and opening, the proportion of the financial fund has declined clearly. The great achievements of the infrasture investment have been made:infrastructures have been improved greatly, transportation system consisting of land, water and air, and modern network made of postage and communication have taken shape, agricultural production capability has been raise much, socialsystem has made great progress, and national economy has developed quickly.
Chapter Three:Theoretical Analysis of Performance Assessment of Infrastructure Expendicture. The paper mainly introduces historical background of the origin of the performance assessment of the public expendicture, including the difficult position of the the public finance, the strong demand for the government from the public, and introducing the regulation value of private frim into the government regulation. Then, it analyze the main contents and stressduring the three different stages of the Public Administration theory led by the economy and efficiciency, the New Public Regulation Theory led by equity and civil satisfaction, and the New Public Service theory led by the democracy and fairness. It explains the function of the performance assessmentof the western countries and the enlightening for the generalizing the performance assessment in our country:laws and regulations are the guarantee in point of the system for generalizing the performance assessment, repositioning of the government function and renewing of the value are the prerequisite for generalizing the performance assessment, attention from the high is the impulse for generalizing the performance assessment, the complete system of assessment is critical for generalizing the performance assessment, the diverse subjects are helpful to the fairness and rationality of the performance assessment, utilizing the assessment result effectively contributes to generalizing the performance assessment, and the coorperation of the whole society in necessary to generalizing the performance assessment. Furthermore, it defines the concept of the performance assessment of the infrastructure expendicture, and summarizes the five categories of the performance assessment of the infrastructure expendicture. Then, it illustrates the speciality of the performance assessment of the infrastructure expendicture, which are the systemnaticnees and all the angles, diverse objects, strong profession the difficulty of getting the information, the big influence of the traditional regulation value. It explains the difference between the performance assessment traditional regulation and the performance assessment in the private firms, and analyzes the difficulty and resistance faced by the the performance assessment of the infrastructure expendicture.
Chapter Four:Practical Analysis of the Performance Assessment of the Infrastructure Expendicture in Our Country. First, it introduces the main work and the effects during the starting stage, the exploring stage and the progressively generalizing stage of the the performance assessment of our country. It mainly explains the four classical modes, which are the performance assessment mode through regulation by object from the high to the low, the "Siming" performance assessment mode through internal regulation,"Gansu" mode of the performance assessment through the third party, the performance assessment led by the citizens from the high to the low. It explains the work, features and the effects of each mode. Second, it explains and analyzes the main work and problems of the different assessing branches during the forehand stage, middle stage and later stage of the performance assessment of the infrastructure expendicture. Third, it illustrates the systematic and policy defects in the performance assessment of the infrastructure expendicture deeply,; no laws and regulations as guarantee lead to no law force, no unite and complete performace assessment system influences the objectivity, rationality, wholeness, the selection of assessee causes the the difficulty which lies in the performance assessment of the infrastructure expendicture on the basis of laws and regulations. Based on the illustration, it gives the advice for the systematic and policy defects.
Chapter Five:Configuring the frameworkof the performance assessment of the infrastructure expendicture. First of all, it illustrates the five goals of the performance assessment of the infrastructure expendicture:efficiency, economy, effectiveness, social results and ecological results. It explains the meanings and the contents of each goal, and explains that the ultimate goal is to maximize the social welfare and to improve the civil satisfaction. Then, it introduces the principles which should be obeyed in performance assessment of the infrastrucure expendicture, including objectivity and equity, combination of multi-objectives, combination of uniformity and otherness, combination of qualitative analysis and quantitative analysis, and combination of the internal and external assessment. It explains and illustrates each principle. Furthermore, it explains the prior, middle and afterwards performance assessment of infrastructure during the prior stage, the construction stage and the completion and operation stage of the project. Lastly, it illustrates in detail the procedure of preparation, implementation and utilization of results of performance assessment, including ten steps:founding the organization of assessment, determining the goals of assessment, making the assessment paln, collecting and analyzing data, selecting methods, configuring the index system, making assessment, writing the report of assessment, filing, and supervising, reflecting and utilizing the results.
Chapter Six:Technical Issues and Solutions of Performace Assessment of Infrastrucure Expenditure. It mainly illustrates the technical issues involving in the performance assessment. First, it explains the conditions which should be possessed by the subjects of performance assessment, the features, advantages and disadvantages of each subject, the subjects of performace assessment of the western. It illustrates why audit institutes are selected as assessing subjects in our country, what positon the departments such as Finance and so on, the third party and the public should standing in, and what roles they should play. Second, it analyzes the ten methods which are used usually in performance assessment of infrastrucure expendictue. And it explains the features, usage and davantages and disadvantages. Second, it introduces the concept and selecting methods of assessing standards, and explians the ways how to score. Thid, it illustrates in carrying the performance assessment the main problems, including data, valus, resistance from the regarding departments, quality of assessers, and utilization of assessment results. And it puts forwards some advice. Fourth, it illustrates the relationship of the performance budgeting and performance assessment, and illustrates how the performance assessment can be transimited into the performance budgeting, including the basic principles, the perfect system of the performance assessment, the reinforcing the utilization of the results, and supporting measures.
Chapter Seven:Case Study:Taking Devise the Performance Assessment Procedure of the Road Constructuion as an Example. It mainly analyzes how to sleet the goals and methods of the performace assessment during the performance assessment of the road constructuion.then, it illustrates the performance assessment procedure during the prior, middle and afterwards stages of the road constructuion.
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