| Transfer payment is an important financial support to promote the transformation of local government functions,aslo an important mean to achieve equalization of basic public services.With the reform of the fiscal and tax system,the central government pays more and more attention to the role of transfer payment in the rational allocation of intergovernmental financial power and authority.In 2018,the central budget for local general transfer payments was 3899.450 billion yuan,accounting for 63% of the total transfer payments,it has increased by nearly 21% over 2016.The theoretical design function and goal of general transfer payment is to narrow the financial gap between regions,realize equalization of basic public services,the effect of the expected function needs to be deeply revealed through the performance evaluation.Under the background of the transformation of government functions,this paper clarifies the requirements of the transformation of government functions on the performance evaluation of general transfer payments,builds the general transfer payment evaluation model based on PV-GPG framework,clarifies the relationship between the government function transformation and the general transfer payment performance evaluation.This paper makes a detailed analysis of the performance content and value orientation of each stage and each link involved in the model,and concretely turns the model into an evaluation system,and finally selects the 86 county government general transfer payment projects in Gansu province to verify the system,and further put forward suggestions for improving the evaluation system in order to make up for the deficiency of existing research to a certain extent and provide alternative paths for the construction of county-level service-oriented government and the promotion of the reform of financial transfer payment system.This study mainly includes three core contents: The first is the mechanism analysis of county government transfer payment performance evaluation under the background of function transformation,carding the transformation process of county government functions and the change of value orientation in this process,definiting the characteristics and expected targets of county government general transfer payment,elaborating the interactive relationship between government function transformation and general transfer payment performance evaluation;The second is the construction of the general transfer payment performance evaluation model.Based on the traditional framework of transfer payment performance evaluation,constructing general transfer payment evaluation model based on PV-GPG framework.The main contents of the model include three stages-five links-four values,the emphasis of the model construction is to realize the Fairness Evaluation of the general transfer payment distribution process,the supply-demand matching evaluation of the general transfer payment implementation results and the impact on the social system operation,citizen welfare and local government behavior.Third,the construction of general transfer payment performance evaluation system.The concretization of the evaluation model,including the design of evaluation index system and the selection of evaluation methods.The main conclusions and views of the paper include:First,general transfer payment provides financial support for the realization of the transformation of government functions,the transformation of government functions reflects public value,and public value reconstructs the performance evaluation system of transfer payment.On the one hand,as an external force,fiscal transfer payment is an important guarantee to balance the ability of local governments and achieve a balanced development of the whole country.It is also one of the key factors to determine the degree and effect of government functions.On the other hand,the pursuit of public value in the transformation of government functions puts forward new requirements for government performance evaluation,which embodies general transfer payment performance must meet the requirements of public value,public value should be taken as the criterion to judge whether the performance results are achieved,and public value should run through the whole process of general transfer payment performance include planning,implementation,evaluation,feedback and improvement,and pay attention to the changes of public value and the different specific value orientations reflected in different performance processes.Second,the change of government functions and value orientation determine the value orientation of general transfer payment performance evaluation.The value concept of government performance evaluation takes the value concept of public administration as the external constraint,and the public interest standard determines that the fundamental value of government performance evaluation lies in realizing and promoting the public interest,this principle is also applicable in the field of transfer payment performance evaluation.As an important financial tool,the implementation of general transfer payment is to narrow the regional financial gap,realize the equalization of basic public services,and ultimately achieve social harmony through the optimal allocation of financial resources.Therefore,starting from the public value of service-oriented government and the essential characteristics of public finance,the value orientation of performance evaluation of general transfer payment is a "set of public values" which includes multiple value factors such as fairness,response and development.Third,the performance generation of general transfer payment is a complete process chain,each link embodies different performance content and pursues different value principles.The complete general transfer payment performance link includes five parts: Demand analysis-resource raising-input-production and output-result and influence.These five links connect sequentially and different links pursue different value content.That is,the general transfer payment performance process and content is a comprehensive process including a process chain and a value chain.The transfer payment performance evaluation should realize the organic integration of process chain and value chain.When judging the importance of each link in the transfer payment process,we should combine the public value embodied in each link,convert the judgment of the importance of the process to the judgment of the value,and realize the transformation from the performance process evaluation to the value evaluation.Fourth,the results and impact of general transfer payments should include the degree of responsiveness to the financial needs of citizens and the comprehensive impact on social and economic sustainability.Matching the supply and demand of government basic public services is an important goal to improve the performance of transfer payment.Sometimes the low performance of the government or the loss of performance is not that the government does not consider the citizen demand in the process of providing public goods and services,but that the citizen demand is inconsistent with the citizen actual demand because of the government macro-policy or other reasons,measuring the difference between these two needs is an important tool for in-depth analysis of the differences between supply and demand.In addition to designing functions and objectives,general transfer payment will also have an impact on local economic,social welfare and even local government behavior.The performance evaluation of general transfer payment must examine the comprehensive impact on the coordinated development of social and economic systems.Fifth,theoretical financial gap can be used as a key factor to evaluate the fairness of general transfer payment allocation.The general transfer payment has many complicated items,although the original intention of the design is to hope that the general transfer payment funds can flow to the unfavorable areas,the absolute equality of financial resources distribution will produce negative incentives to local governments,resulting in a more serious imbalance.The actual financial gap can be used as a criterion to evaluate whether the general transfer payment is fair or not.The gap between theoretical and financial resources ensures that local governments allocate resources to roughly the same level of tax effort,thus avoiding the balance between incentives and balanced equality to a certain extent,and reflecting the gap between the evaluation units.Sixth,on the case of Gansu Province,the general transfer payment has a good effect,especially in poor areas.On the whole,it has narrowed the financial gap between regions and achieved the goal of equalization of basic public services,but the gap has been narrowed to a limited extent.At the same time,there are some problems such as insufficient investment in basic public services and large loss of performance in the process of performance production. |
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