【作者】 晁毓欣；

【导师】 樊丽明；

【作者基本信息】 山东大学 ， 财政学， 2011， 博士

【摘要】 政府是资源配置的重要主体。政府职责的履行绩效直接影响公共利益,影响社会福利水平。本文以政府为研究对象,综合运用公共经济学和公共管理学理论,试图为GPPG绩效评价建立一套完整的逻辑框架。它从分析经典理论的局限性出发,不仅为之提供了完备的逻辑基础,而且将其研究领域大大拓展。同时,本文以寻求更加有效的政府作为基本信念,将绩效评价视为矫正政府失效的得力工具。全文共分为七章。第一章引入论题。公共品供给是对政府职能的高度抽象,其绩效就是政府在现有资源和技术约束下所供给公共品的效率和效果。政府绩效评价的经典理论存有局限,已经难以反映理论和实践的发展；公共管理学者们的修补治标而难治本。因此需要从其他学科,如公共经济学中汲取学术营养以对其更新和拓展。九十年代以来,绩效评价已经成为政府管理领域的一场革命,我国各地也处于“燎原”之中,对相关理论和方法产生了强烈的需求。如果不考虑政府供给的私人品,本文研究范围就等于政府绩效评价；而大于财政(公共)支出绩效评价。第二章为文献述评。第三章为GPPG绩效评价的理论模型。本文以经典的IOO模型为基础,前部加入公共需要、公共选择、公共决策、授权与监督、资源筹集等环节,后部加入政府存续性,构建出包含GPPG全过程的PCDR-IOO模型。该过程始于公共需要,历经供给准备、供给实现和公共品消费三阶段、12环节；各环节之间关系错综复杂。对不同环节的评价构成GPPG绩效评价的广度,其最大范围可表示为备选指标集。根据该模型,绩效评价既可以沿供给能力、供给效率和效果三大维度水平推进；也可以从微观、中观和宏观三个层次纵向展开。三大维度中,供给能力是GPPG绩效评价的前提和基础,效率和效果是绩效评价的主要内容,简称“双E评价”。对过程绩效的评价突出效率,对结果绩效的评价强调效果；因此要坚持效果为主、兼顾效率的原则。GPPG绩效评价的动力与功能：政府、公众与立法结构等各方主体对绩效信息的需求构成绩效评价的原动力；各类评价所创造的绩效信息在满足需求的同时,又催生出新的、更强的信息需求,两股力量在相互推动、相互强化中形成的供求螺旋模型揭示出绩效评价活动持续进行的动力源泉。绩效评价可以发挥信息供给、服务政府决策、管理、监督和交流沟通、提升公信力等功能。第四章阐述GPPG绩效评价的理论基础。(1)公共需要具有公共性、不可分割性、平等性、层次性、无限性、区域性和动态性等特征。其中层次性特征决定了公共品供给的逻辑顺序；无限性特征意味着公共需要的满足必然受到现实条件的约束。有效公共需求就是指在现有的资源和技术条件下政府所能满足的公共需要。公共品供给与有效公共需求的匹配性是评价其绩效的最高标准。(2)政府与公民之间的关系具有双重性特征：政治委托代理关系决定了对政府活动进行评价并公开评价结果的必要性；公民与政府之间的财政交换关系意味着评价并公开GPPG绩效信息是纳税人权利的内在要求和政府义不容辞的责任。政府失效表现为决策失效、治理结构失衡、公共品供给规模不当与结构失衡、政府工作人员行为失当等方面；其原因在于理性人的利己动机、信息不对称和公共品供给成本与受益的分离,以信息不对称为主。绩效信息的供给有助于矫正这种失效,体现为促进内部管理的改善、提高决策的科学性,并加快绩效预算改革的进程。不同的公共管理模式对绩效评价有着不同的要求：传统公共行政模式以官僚层级制为特征,追求合规性,尚不存在追求绩效的内在动力；尽管已经接受了科学管理的效率理念,开始关注绩效,但仅仅停留在行政效率层面。新公共管理以传统公共行政的僵化和低效率为改革对象,将政府的角色定位为管理而不是执行,将公共管理的服务对象视为顾客,明确了结果导向的绩效理念,以顾客为中心建立公共服务的质量标准,将绩效评价推向“双E”阶段。新公共服务理论倡导以人为本,将政府的职能理解为服务,将服务对象还原为公民,并以公共利益为服务目标,要求效率和效果兼顾。PCDR-IOO模型完全契合了其人本理念,将公共需要的表达与公民民主权利的实现融入绩效评价体系,并以之为原点和核心原则。第五章将PCDR-IOO模型具体化为GPPG绩效评价体系。该体系包括评价准备、评价指标和评价方法三个组成部分。评价准备阶段首先要创造一个追求绩效的环境和文化,争取高层领导支持；其次要将公共品供给层层细分,转化为各职能部门的事权,以明晰职责,便于确定绩效计划和绩效目标。同时还要为各类GPPG建立绩效标准,作为评价的参照系。绩效指标体系是评价工作的核心；既可以根据具体评价目标的需要从备选绩效指标集中选择决定评价范围,也可以根据管理的需要设立关键绩效指标(KPI)若干。指标的选取一般遵循SMART原则。常用的指标体系一般包括效果类、效率类、属性可变类和工作量指标等类型。对绩效指标的测度除了常用的成本-收益分析、单位成本等方法以外,还可以采用数据包络分析、主成分分析和平衡记分卡等。第六章在全面总结、回顾各发达国家绩效评价进程的基础上从微观和中观两个层次选择重点国际案例进行剖析。微观层次案例包括了美国和澳大利亚的项目绩效评价模式。美国绩效革命体现为从克林顿、布什到奥巴马政府的绩效管理改革三部曲,双E成为追求的核心目标;布什政府创造的项目绩效评级工具PART成为各国学习的典范。澳大利亚联邦政府以评价战略总揽全部评价工作,以“澳式3E”为评价原则,以双E评价以及绩效信息在管理和决策过程中的较好利用为主要特色。中观层次案例以英国PSAs和美国亚特兰大市“仪表盘”绩效评价体系为代表。PSAs同样以3E为标准,加入了资源约束,也是IOO的扩展形式之一。亚特兰大“仪表盘”体系是绩效评价与官僚层级制管理良好兼容的典型,较好地实现了政府微观管理的独立性与绩效信息透明度之间的平衡。最后对发达国家的主要经验和教训进行了总结。第七章包括中国实践和实证分析两部分。中国政府绩效评价实践始于地方,已呈百花齐放之势；中央政府高度重视,正在向全国普及。广东省财政专项资金竞争性分配是地方政府投入环节绩效评价较为成功的案例。笔者参与设计的S省纳税服务需求调查开启了纳税服务绩效评价的帷幕；纳税服务满意度调查则为地方政府改善纳税服务提供了建设性建议。中央部门项目绩效评价是美国PART的翻版,本文对两版PART进行了对比分析,认为评价准备的不充分成为制约我国绩效评价工作进程的基础性因素。现存的主要问题表现为绩效意识淡薄、绩效评价体系不健全、人员匮乏,既无法可依,又无绩效信息的透明化管理,造成评价管理和交流的困难。本文将PCDR-IOO模型沿水平方向应用于山东省地方政府公共品供给绩效评价。首先设计指标体系,然后做出实际测算。主要结果如下：(1)山东省17市在公共品供给潜力的差异主要来自人均GDP,变异系数达0.51,导致更大的人均税费负担差异(长期保持在0.6以上),由此造成各市的供给能力差异超出供给努力差异的一倍还多。(2)供给效果评价包括供给规模、结构和分配绩效三个方面。(1)供给规模：经济发展水平、农民收入水平和税费负担对教育、农业、一般政府服务和公共安全四类公共需求均产生显著正向影响；税费负担的正向影响证明公共品消费的供给导向和强制性特征。人口密度的提高与公共安全需要正相关。供需匹配度方面,义务教育最高(86%),农业和公共安全最低(82%)。(2)结构绩效：自来水覆盖率达到89%,提前实现规划目标；农村公路已经实现“村村通”,但村内道路的绿化、净化和亮化较差,交通安全隐患严重；农村公交基本满足农民需要；电力供给绩效优良；教育供给满意度最高,平均受教育年数达到9年,且地区差异微弱,但学前教育供需缺口较大。(3)分配绩效：地方政府之间的财力流动促进了农民收入水平提高、地区间差距持续缩小、消费层次接近。青岛为财力流出最多市,菏泽为财力流入最多市。3.供给效率评价,运用DEA方法,对17市的教育、医疗、农业、基础设施、环境保护和社会保障六大类公共品供给效率进行测度。其中,农业投入的总效率得分最高(0.86),地区间差距最小；环境投入效率最低(0.54),且地区间差距最大。最后,本文从绩效评价基础设施建设、评价体系的完善、绩效信息的管理和人员培训四个方面提出了较为详细的改革建议。本文在研究方法上综合采用了规范与实证分析、案例分析方法,并设计和亲自参与了大量的文献调查和实地调查,与国内外学者进行了学术交流。全文共实现了六点创新：(1)将代表经典绩效评价理论的IOO模型拓展为PCDR-IOO模型；将评价重点凝练为“双E评价”。(2)率先提出有效公共需求概念；强调公共需要在绩效评价体系中的基础性地位,指出评价的核心标准在于公共品供给与公共需要的匹配度；从而将服务型政府的人本理念置于政府绩效理念的核心。(3)揭示了政府绩效评价的动力源自绩效信息的供需自我强化形成的绩效信息螺旋。(4)建议公共经济学将公共品消费纳入重点研究范围。(5)开启我国纳税服务绩效评价序幕。(6)建立我国地方公共品政府供给绩效评价体系,运用PCDR-IOO模型分别得出供给能力、效果和效率方面的评价结果。更多还原

【Abstract】 Government is an important body on resources allocating, whose performance on its functions will affect public benefit and social welfare directly. This dissertation tried to construct a perfect logical framework to assess performance on government provision of public goods and services (GPPG), on the base of Public Economics and Public Management. Beginning from analysis on limitation of classical theory of performance assessing (PA), it sets a complete logic framework for it, extending its research field largely and deeply, enhancing its explanatory power. Meanwhile, PA is highly regarded as a powerful tool to correct government failures in this paper on pursuing a more effective government.The whole paper is composed of seven chapters.Chapter 1 is introduction. GPPG can be regarded as a kind of high abstraction of government’s functions, whose performance is defined as the efficiency and effectiveness on such provision under current resources and technology. The classical theory on PA has inherent limitations, which has blocked its covering on new development of related theories and practices, what scholars in Public Management have done can repair without eradicating it. So it is necessary to absorb nutrition from other discipline such as Public Economics to extend and update it. PA has been developed to a kind of revolution in the field of public management from 1990s, and is spreading to every corner in our country today, producing strong desire on its theory and methods. The scope of this research is equal to government PA after excluding its provision on private goods and services, and larger than that on public expenditure.Chapter 2 is reviews on literatures.Chapter 3 is logical model of PA on GPPG. Basing on classical Input-Output-Outcome (IOO) model, public desire, public choice, public policy-making, authorization & supervising and resources collecting are supplemented to its front, and government continuance is added to the rear, then a new model, PCDR-IOO model is generated, which covers the whole process of GPPG. Originated from public desire, such a process will go through three stages- provision preparation, materialization and consumption of PG, concluding twelve links. Relationships among links are complex. Assessing performance of these links consists of the breadth of PA, which can be maximized as possible set of measures (PSOM). This model enables PA not only works horizontally on three dimensions-capacity, efficiency and effectiveness assessing on GPPG respectively, but also on micro, medium and macro longitudinally. Among these dimensions, capacity assessing is foundation and premise;efficiency and effectiveness are main body of PA, which is briefed as "Double E" Assessing. Efficiency is emphasized on process assessing, and effectiveness is highlighted on result measuring. A criterion that should be insisted is that effectiveness is lead, while efficiency is assistance.The demand for performance information (PI) from government, the public, legislature, etc. produces prime power for PA; Created by various PA, PI reproduces new and stronger demand for more PI after previous demand has been satisfied. Two kinds of power from demand and supply for PI are equal and opposite in direction, which form a demand-supply-spiral (DSS) of PI by their interaction and mutual strengthening. This is what empowering consecutive PA activities. PA is functioning on information provisions, serving government in its decision-making, management, supervising and communicating, which enhances its credibility and keep its position.Chapter 4 expounds on support for PA on GPPG in perspective of Public Economics and Public Management. (1) Public desire is public, inseparable, equal, hierarchy, infinite, local and dynamic. The hierarchy determines the logical order of GPPG, and the infinity means its satisfactory must be subject to realities. The Effective Public Demand (EPD) is what can be satisfied under current recourses and technology. The matching of supply and demand for PG is the top standard to measure its performance.(2) The relationship between government and citizen are dual:political agency determines the necessity to assess the government and open its result; fiscal exchange means it’s the right of taxpayers and the duty of the government to measure and open PI. Government failures are representing as decision failure, imbalance of governance structure, improper on quantity, quality and structure of PG, and malpractice of public officials and servants. These failures are caused by self-benefiting motive of rational man, information asymmetry and the separation of costing and benefit sharing of PG. Provision of PI is helpful to reduce such failures, such as to improve public management, and policy-making, and to accelerate the process of performance-based budget reform.Different modes of pubic management require different content of PA. Traditional Public Administration is characterized by bureaucracy and hierarchy. It pursued compliance, with little motive for performance, although it has shown some desire for administrative efficiency after Scientific Management. NPM fired at rigidify and inefficiency of Public Administration, setting the government as steering instead of paddling, insisting customer-oriented performance idea, building quality standard on public service, putting the PA forward to "double E" phase. New Public Service (NPS) regards people as the first, and the government should be serving the citizens (not only customers) beyond steering, air for public interest, and pursuing efficiency and effectiveness both. PCDR-IOO model matches people-first idea of NPS, integrating it to its assessing system, and setting it as origin and core criterion.Chapter 5 materialized the PCDR-IOO model as PA system of GPPG. Such a system is composed by measuring preparation, measures and methods. The preparation means to build a kind of performance environment and culture, to win support from high leaders; then GPPG will be divided to layers of subdivision and transformed to duties of them, which make them clear on performance planning and target setting. In addition, performance standard should be set for every kind of PG. Performance measures are core of the system. The scope to access cannot be only determined according assessing purpose in PSOM, but also can be set key performance indicators (KPI) in accordance with management purpose. SMART are guiding principles when measures are to be selected. Popular measure system is composed of effectiveness, efficiency, belongings variable, workload and other typology. Methods available to assess measures are as following:cost-benefit analysis, unit cost, DEA, balance scorecard and so on.Chapter 6 has selected classic international cases for study from micro and macro perspective after summing up PA reform history of three developed countries. On micro level, program measurement is focused on that in the US and Australia. Performance Revolution in the US has experienced trilogy from Clinton, Bush till Obama administration, "Double E" become pursuit instead of single efficiency gradually. Created by Bush administration, Performance Assessing and rating Toll (PART) has become model for many countries. In Australia, "Economy" in 3Es has been substituted by "Equity", so it is called "Australian 3Es", which are guiding principles on assessing. "Double E" and highlighted use of PI in management and decision-making are features of PA in Australia. Public Service Agreements (PSAs) in UK and Atlanta Dashboard has been selected as cases at medium level. PSAs extended IOO by adding resources limit, are composed of performance agreements among Treasury and departments on various public services provision. Dashboard is a model of compatibility for PA and hierarchy administration, it gained balance well on independence of micro management of government and transparency of PI. Main experience and lessens from developed countries are summarized at the end of this chapter.Chapter 7 is composed of China’s practice and positive analysis. China’s PA practice on GPPG began in local governments, and is blooming everywhere today; the Central Government has paid highly attention and expectation on it. Competitive distribution on budgetary authority in Guangdong is a successful case of PA on Input. Demand survey for Taxpaying Service (TS) represents a beginning of PCDR-IOO model’s application in this field, which was designed by the author and peers. Another concurrent survey on satisfaction of TS produces some useful advices to improve local TS. Program performance assessing in Central departments is a copy of PART, so the two versions of PART are compared in this paper. Insufficiency in the phase of assessing preparation is regarded as fundamental limitation for its progress. The current main challenges on PA system in China are listed as weak performance idea, imperfection of PA system, shortage of assessing workforce, there is neither law or regulation to abide by, nor transparency on PI, which caused various difficulties for assessing management and communication of PI.PCDR-IOO model is applied horizontally to measure the performance of local governments in Shandong province on local PG provision. Measures are designed before assessing. The results are as following:Difference on potential of local PG provision derives from GDP, with a coefficient of variation (CV) valued 0.51, which causes a larger gap on tax burden, kept above 0.6 continuously, and they both contribute to a larger gap between CV of provision capacity and that of the provision effort, a gap more than twice of the latter.Assessing on effectiveness of PG provision is divided into three branches:Scale performance of PG provision. GDP, peasants’ net revenue and tax burden is affecting demand for education, agriculture investment, normal government services and public security positively; so do density of population on public security. Affection of tax burden on these demands verifies the characteristic of provision-oriented and coerciveness on consumption of these PG. On matching degree, compulsory education is ranking first (86%), and agriculture investing and public security is ranking lowest (82%).Structure performance of PG provision. According data from 2008 and 2011 rural survey on PG provision, tap-water has covered 89% rural areas in 17 cities, finishing planned target in advance; rural road provision has realized "Every village", however, greening, bighting and clearing of roads in villages are far from satisfaction, and there are serious potential safety hazard on these roads. Rural bus service has met peasants’ demand in the main, power and compulsory education provision has gained high performance, per -educated-year meet 9. However, there is larger gap between provision and demand for pre-school education.Distribution performance:Fiscal resources are transferring from rich areas to poor ones in years, which contribute to increasing of peasant’s income, narrowing difference among areas and leveling their consumption. Qingdao and Heze are ranking at top of flow-out and flow-in areas respectively.Efficiency measuring:six kinds of PG-education, medical treatment, agriculture facilities, infrastructure, environment protection and social security-in 17 areas are measured by DEA method. Among them, efficiency on education wins the top score 0.86. with a lowest CV;and environment protection is ranking at the end with a largest CV.At the end of the paper, four pieces of advices are suggested for establishment of PA on GPPG in China. Advices such as to foster the building of infrastructure of PA, to perfect the PA system gradually, to formulate related laws and regulations, and management of PI, are detailed.On research methods, this paper has integrates methods such as normal and positive analysis, case study, literature survey and field survey, communicating with peers in and abroad, and generated such a comprehensive outcome.This dissertation has tried all its effort to give some new ideas as following:To extend traditional 100 model on PA to PCDR-IOO model, describing a kind of PA system with three dimensions horizontally and three layers longitudinally, summarizing the emphasis of PA as "Double E" assessing.To propose "Effective Public Demand" as a new concept and value public desire as origin of PA system, setting the matching of supply and demand as core standard of PA, so much so that to place the people-first idea of NPS on the center of performance ideas.To demonstrate that PA is being empowered by self-strengthening demand-supply-spiral of PI.To suggest to pay more attention on research of consumption of PG in Public Economics.To open the door on PA of Taxpaying Service in our country by surveys on demand and satisfaction for TS.To create model-based PA system on local GPPG, and finish three dimensions’ real assessing with detailed data.更多还原