随着我国经济社会的迅速发展,社会和公众对公共服务的需求越来越高,如

何有效发挥公共财政职能,推进基本公共服务均等化,是财政部门面临的重要课

题。在现行的行政管理体制、财政管理体制和干部管理机制下,存在管事与管人

相分离的突出问题。财政部门着力在系统内纵向推行财政预算绩效管理,要求各

级财政部门在财政管理一体化的前提下,按照干部管理权限加强对财政干部的管

理。组织人事部门着力在各级政府管辖范围内横向推行干部管理制度,在“党管

干部”的前提下,要求各业务主管部门运用现代评价模式、机制和手段创新考核

方式方法,重点考察干部的工作实绩。管事的部门要求按照组织人事制度加强干

部管理,管人的部门要求按照财政职能考察业务实绩,具体操作却要求基层财政

部门结合实际创造性地开展工作。因此,财政职能转变既缺乏科学全面的顶层设

计,又缺乏基层单位主动革新的内生动力,财政绩效日益被社会和公众所诟病。

财政部门要强化公共财政职能,必须提高预算管理绩效,而预算管理绩效主

要来源于财政干部的工作绩效。因此,财政部门必须主动加强自身建设,主动接

受外部监督,建立管人与管事相结合,内部管理与外部监督并重,人、事管理一

体化的绩效考核体系。本文针对如何构建合肥市财政系统绩效考核体系开展研

究,通过对绩效考核理论的学习研究,重点借鉴“目标管理”方法,对合肥市财

政系统的组织架构、主要职能、人力资源、薪酬结构、基础环境进行调查,对全

市财政系统现行考核体系存在的问题进行分析,提出以“1+12”模式构建合肥市

财政系统绩效考核体系的总体设想,着力加强“三个一体化”即:财政内部管理

全系统一体化、财政业务管理全系统一体化、财政业务和内部管理一体化,通过

“合肥财政内部信息管理系统”和“合肥财政一体化管理信息系统”的有效运行,

实现财政内部管理流、财政业务工作流集中向“金财工程应用支撑平台”推送数

据,并最终通过对底层数据流的管理,实现职位、权限、职责、规范、收入、资

产、目标、预算、计划、指令、项目、资金、过程、结果、成绩、效果等诸多考

核要素对人的集中匹配,实现管人与管事的有机整合,有效解决管人与管事相分

离的突出问题,提高合肥市财政系统的整体绩效。遵循以上研究思路,本文还就

全市财政系统绩效考核体系的组织架构、功能架构、网络架构、构建步骤、考核

主体、考核客体、考核原则、考核指标、考核流程、考核结果运用分别进行了具

体设计。

关键词:财政系统一体化绩效考核目标管理

Abstract

With the rapid development of China&39;s economy and society, the society and the

public demand for public services is getting higher and higher,how to effectively play

the function of public finance, promote the equalization of basic public services,is

important topic facing the financial sector. In the current administrative management

system, financial management system and the cadre management mechanism, existing

problems and pipe work phase separation. The financial departments focus on the

implementation of performance management system within the longitudinal financial

budget,financial departments at all levels in the premise requirement of financial

management integration, the cadre management authority to strengthen the financial

management of cadres in accordance with. The organization and personnel

department to the government at all levels within the jurisdiction of transverse

implement cadre management system,based on The party being in charge of personnel,

requirement each business departments in charge of the modern method of evaluation

mode, mechanism and means of innovation evaluation methods, focusing on the work

performance of cadres. In charge of the personnel system of cadres management

requirements in accordance with,people in accordance with the requirements of fiscal

functions of business performance, the specific operation but requires grassroots

financial department according to the actual work creatively. Therefore, the change of

financial function is the lack of top design of comprehensive and scientific,and the

lack of grass-roots unit active innovation impetus, fiscal performance has been

criticized by the society and the public.

The financial departments should strengthen the fonctions of public finance, must

improve budget management performance, and the budget management performance

mainly come from the financial cadre job performance. Therefore,the financial sector

must take the initiative to strengthen their own construction, take the initiative to

accept external supervision, establishment of tube and steward of combining internal

and external supervision and management, people,things, the integrated management

system of performance appraisal. In view of how to construct the Ilefei municipal

finance system performance evaluation system of research, through the study on the

performance evaluation theory, and draw lessons from target management approach,

to investigate the Hefei municipal financial system structure, main functions, human

resources, salary structure,basic environment, carry on the analysis of the city&39;s

financial system, the current assessment system the problem, proposes some general

ideas on construction of Hefei city finance system performance appraisal system with

1+12 mode, to strengthen the three integration namely: internal fin^icial

management system, financial management system integration business integration,

financial services and internal management, through the effective operation of Hefei

financial internal information management system and Hefei financial integration

management information system, to achieve the financial internal management flow,

finance business workflow centralized push data to the golden finance project

application supporting platform,and finally through the data flow management,

realize the position, rights, duties, specification, income, assets,target, budget,

planning, instruction, project,,,results, performance funding process, effect and other

examination Matching focused on the human element, realize the organic integration

of tube and steward, effectively solve the problems of tube and steward of phase

separation, to improve the overall performance of Hefei City Finance system.

According to the above research, this paper also on the evaluation system of the fiscal

system performance organization structure, function structure, network architecture,

construction steps, main assessment, appraisal object, evaluation principles,

evaluation index, evaluation process, evaluation results using respectively the specific

design-

Keywords: financial system Integration Performance Evaluation

management by objectives

第一章绪 论

一、研究背景

2008年国务院发布《关于深化行政管理体制改革的意见》,明确提出:

推行政府绩效管理和行政问责制度,建立科学合理的政府绩效评估指标体

系和评估机制。2010年,国务院批准北京等8个地区和财政部等6个部门

开展政府绩效管理试点工作。2011年财政部发布《关于推进预算绩效管理

的指导意见》,并对省级财政部门部门预算绩效管理工作进行考核。同年

安徽省政府发布《关于全面推进预算绩效管理的意见》。合肥市政府发布

《合肥市本级财政预算绩效管理暂行办法》。自此建立了从财政部到基层

财政部门的预算绩效管理的制度体系。在这个制度体系下,形成了一种以支

出结果为导向的预算管理模式,在这个模式下,财政部门是“裁判员”,预算单

位是“运动员”,按照“谁用款、谁制定绩效目标,谁目标没有实现,谁负责”

的原则,由财政部门对预算单位进行责任追究,通常是核减下一年度预算,与具

体的决策人、执行人、责任人、监管人没有多大的干系,形成了 “管事不管人”

的问题。财政作为预算管理的职能部门,对预算的编制和执行负有直接的监管职

责,却游离于体系之外,缺少必要的监督,预算绩效的好坏,与财政部门和财政

干部没有多大的干系,形成了 “管事的人没人管”的问题。

财政干部主要由公务员和事业单位人员构成,一直以来均按照干部管理权

限,实行年度考核制度。1993年《国家公务员暂行条例》颁布实施,1994年《国

家公务员考核暂行条例》颁布实施,公务员年度考核正式启动。2005年《公务

员法》颁布实施,2007年《公务员考核规定(试行)》颁布实施,2008年《安徽

省公务员考核办法(试行)》颁布实施。2011年国务院法制办就《事业单位人

事管理条例》征求意见,该条例至今没有颁布,事业单位人员考核工作由各地自

行组织,一般参照公务员考核相关规定进行考核。在以上制度体系下,形成了一

种以公务员年度考核为基础的考核模式,在这个模式下,各级财政部门未能主动

制定针对工作实绩的考核机制,形成了“管人不管事”的问题,并进一步加重“管

事人的没人管”的问题。财政职能转变既缺乏科学全面的顶层设计,又缺乏基层

单位主动革新的内生动力,财政绩效日益被社会和公众所谓病。