社會(huì)救助財(cái)政支出績(jī)效評(píng)價(jià)的必要性課件

1、To introduce a third party and improve the performance evaluation system of social assistanceZhang DongxiaSocial Assistance Office of Department of Civil Affairs of Guangdong ProvinceDecember 2015Disclaimer: The views expressed in this document are those of the author, and do not necessarily reflect

2、 the views and policies of the Asian Development Bank (ADB), its Board of Directors, or the governments they represent. ADB does not guarantee the accuracy of the data included in this document, and accept no responsibility for any consequence of their use. By making any designation or reference to

3、a particular territory or geographical area, or by using the term “country” in this document, ADB does not intend to make any judgments as to the legal or other status of any territory or area.Preface Guangdong is a leading province to explore performance management of financial expenditure around t

4、he nation.Performance Evaluation of Guangdong Province2003200420092011Carry out the pilot workDelegate the performance evaluation to a third party as a wholeSet up the first province level performance evaluarion organizationSet up the technology system of performance evaluation The scope of performa

5、nce evaluation in Guangdong Province includes not only the minimum living standard security funds but also other social assistance funds. After 12 years of exploration and development, Guangdong Province accumulated certain experiences in the organization, regulation and practice of performance eval

6、uation.Performance evaluation of social assistance expenditureThe minimun living standard security systemRural five guarantees systemMedical assistance syetem in both urban and rural areasConstruction of elderly homesManagement costsOther funds used for vulnerable people(such as price subsidies)the

7、necessity of performance evaluation for social assistance expenditureOpinions of the State Council on further strengthening and improving the minimum living security work No.45,2012 The policy inplementation of the minimum living security system should be considered when evaluating the performance o

8、f local governments. The ministry of civil affairs should cooperate with the ministry of finance and other departments to work out the performance evaluation indicator and methods for the minimum living security system and organize the annual performance evaluation of the minimum living security in

9、all provinces(regions, cities).1、National strategythe focus changes from collecting funds to promoting effects.Continued 2、Financial reformPaying more attention to the usage of fundsSince the bottom line livelihood scheme is implemented,the expected total finance investment of social assiatance of t

10、he whole province is 363 hundreds million,the provincal finance investment is 204 hundreds million accounting for 56%.Practice has proved that fiscal expenditure performance evaluation can form effective financial law enforcement and supervision constraint.Apart from this,it can supervise and urge r

11、elated departments to guide and strength the use of funds correctly so that funds can be used in the blade.Performance has goals,allocation is implemented according to schedule,distribution is made socialization and effect has evaluation.Year2014201520162017totalThe expected total financial investme

12、nt708397113363The provincial financial investment38465565204Units:one hunderd million yuanSince the bottom line livelihood scheme is implemented, the expected total finance investment of social assistance of the whole province is 363 hundreds million, the provincial financial investment is 204 hundr

13、eds million (56% of the total).Performance are led by goals, assistances are distributed according to schedule by means of social organizations, and effects have been evaluated. performance evaluation can guide and supervise the work of government departments and strengthen the effectiveness of fisc

14、al expenditure.Continued 3、innovationsbe more problem-orientedThe five development“ ideas：Innovative Development, Coordinated Development, Green Development, Open Development and Shared Development Fifth Plenary Session of 18th CPC Central CommitteeCarry out performance evaluationFind out problemsIm

15、prove systemsensure thatvulnerablepeople enjoy the achievement of reform and development Realize the goals of social assistanceInnovation of Guangdong Province introduction of a third party 1、The advantages of introducing a third party in performance evaluationProfessional staff of certified account

16、antsStaff of Financial and civil affairs departmentsTraditional methodself-evaluation of departmentsThird party evaluationSelf-evaluation of departments Open evaluation reports of a third partyThe justice and independence of resultsThe common practice in western countries,Paying more attention to th

17、e resultsThe effectiveness of performance evaluationFormalizationProfessional evaluationContinued 2、practices in Guangdong Province: introducing a third party in social assistance evaluationSet up the performance goalsorganize and provide fiscal supportaccording to the goalsMonitoring the processEva

18、luating the resultsFund allocationA third party:continued 2、practices in Guangdong Province The evaluation results are transparent.Index system is personalized.The subjectS of evaluation are professional.The evaluation process is scientific.Open biddingSubmit evaluation schemeOrganize experts to car

19、ry out evaluationmultiple parties research and establish the index system.Follow the principle of economy, efficiency, effect and .Self-evaluation of departmentsWritten evaluation of expertsImplement on-site evaluationComprehensive evaluation of third party institutionsPublish to the society.importa

20、nt for future financial arrangements.Achievements in Guangdong The evaluation results of central and provincial social assistance fund are good for 9 years until 2014. 1、making the best use of fiscal expenditure and providing a safety net(1)Social assistance funds are increasing year by year.Year201

21、020112012201320142015expenditure314047597083Units:one hunderd million yuansocial assistance expenditure in GuangdongUnits:one hunderd million yuanachievements 1、(2)The level of assistance is increasing.Programs201020112012201320142015minimum living standard（yuan/month）cities and towns266292325386454

22、510rural areas205228262308355400compensation（yuan/month）cities and towns151172188281370410rural areas8193102135170200 The minimum living standard and level of compensation is increasing year by year.The minimum living standard and level of compensation is increasing year by year.standard in cities a

23、nd townsstandard in rural areasCompensation in cities and townsCompensation in rural areas Comparison between actual performance of minimum living standard and the goalsprogram/year201020112012201320142015Compensation in urban areas（yuan/every person every month）target number150170180242333374actual

24、 number151172188281370410Compensation in rural areas （yuan/every person every month）target number808590109147172actual number8193102135170200The goals identified in the early year has been Achieved Comparison between the actual performance of minimum living standard and the goals compensation in cit

25、ies and townsCompensation in rural areastarget numberactual numbertarget numberactual numberachievements Program/Year201020112012201320142015standard（yuan/year）Institutional care390042005500670081008400Community care210024003400470062006500Rural five guarantees standard is increasing year by year.In

26、stitutional careCommunity careachievements Comparison between the actual performance of rural five guarantees and the goals reaching 60% of local rural residents disposable income per capita in previous year. Program2012201320142015Community caretarget number3280456858976217actual number340047006200

27、6500target numberactual numberachievements. The level of medical assistance is increasing year by year.The compensation rate reaches 70%.“One-stop” settlement system is enforced.Carry out medical assistance for people with very serious diseases.achievements (3)The ability of management is improving

28、Social relief work joint conference system is built among the province.Guangdong has issued a provincial information checking method and 100% of counties have established the mechanism.the information Checking system will be put into use.achievements (3)The ability of managent is improving. All of t

29、owns(communities)among the province established social assistance windows.1626 staff are employed at primary level through government purchasing services .achievements 2、improving policies according to evaluation resultsProvincial funds are allocated in the middle of the year,local governments have

30、difficulty in making budgets. Allocation are made at the end of the year, and The local government scan make budgets for the next year accordingly. The standards are set in the middle of the year andthere is deficient time for local governments to improve standards Publish the minimum living standar

31、d in the end of every year and all areas canimprove standards in the early of next year.People know little about the policy.Film, radio programs，cooperate with People Dailys websites,put up posters and so onFunds allocation：Standard setting：Propaganda work:achievements. 3、Strengthen the external sup

32、ervision and improve assistance efficiencySolve the contradiction that government act both as players and judges.SocietyEvaluation results are reported to NPC, supervision and audit departments.ExternalChanging from process-oriented to results-oriented and promote the improvement of administrative a

33、bility and efficiency. InternalTHANK YOU！探索引入第三方 完善社會(huì)救助績(jī)效評(píng)價(jià)體系廣東省民政廳社會(huì)救助處 張東霞2015年12月前言廣東是全國(guó)探索財(cái)政支出績(jī)效管理的先行省份廣東省績(jī)效評(píng)價(jià)2003200420092011開(kāi)展試點(diǎn)工作整體委托第三方績(jī)效評(píng)價(jià)成立首個(gè)省級(jí)績(jī)效評(píng)價(jià)機(jī)構(gòu)構(gòu)建績(jī)效評(píng)價(jià)技術(shù)體系 廣東省績(jī)效評(píng)價(jià)范圍不僅僅包括低保資金，覆蓋所有社會(huì)救助資金，經(jīng)過(guò)12年的探索與發(fā)展，在績(jī)效評(píng)價(jià)的組織機(jī)構(gòu)、制度規(guī)范和探索實(shí)踐等方面積累了一定經(jīng)驗(yàn)。最低生活保障農(nóng)村五保供養(yǎng)城鄉(xiāng)醫(yī)療救助敬老院建設(shè)工作經(jīng)費(fèi)其他用于困難群眾的資金（價(jià)格補(bǔ)貼等）社會(huì)救助支出績(jī)效評(píng)價(jià)內(nèi)容一

34、、社會(huì)救助財(cái)政支出績(jī)效評(píng)價(jià)的必要性國(guó)務(wù)院關(guān)于進(jìn)一步加強(qiáng)和改進(jìn)最低生活保障工作的意見(jiàn)（國(guó)發(fā)201245號(hào)）： “各地要將最低生活保障政策落實(shí)情況納入地方各級(jí)人民政府績(jī)效考核” “民政部要會(huì)同財(cái)政部等部門研究建立最低生活保障工作績(jī)效評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)辦法，并組織開(kāi)展對(duì)各省（區(qū)、市）最低生活保障工作的年度績(jī)效評(píng)價(jià)?！?（一）國(guó)家戰(zhàn)略部署由重資金籌集到重使用效果一、社會(huì)救助財(cái)政支出績(jī)效評(píng)價(jià)的必要性根據(jù)文件要求，2014年，民政部、財(cái)政部印發(fā)最低生活保障工作績(jī)效評(píng)價(jià)辦法（民發(fā)201421號(hào)），強(qiáng)化低保工作績(jī)效評(píng)價(jià)。同年，國(guó)務(wù)院印發(fā)關(guān)于深化預(yù)算管理制度改革的決定(國(guó)發(fā)201445號(hào))，要求健全預(yù)算績(jī)效管理

35、機(jī)制，全面推進(jìn)預(yù)算績(jī)效管理工作。 （一）國(guó)家戰(zhàn)略部署由重資金籌集到重使用效果一、社會(huì)救助財(cái)政支出績(jī)效評(píng)價(jià)的必要性實(shí)踐證明，通過(guò)財(cái)政支出績(jī)效評(píng)價(jià)，能夠形成有效的財(cái)政執(zhí)法和監(jiān)督約束，督促部門單位正確引導(dǎo)和加強(qiáng)資金管理使用，把錢真正花在“刀刃上”。 （二）財(cái)政規(guī)范發(fā)展要求注重資金使用過(guò)程底線民生方案實(shí)施以來(lái)，2014年-2017年全省社會(huì)救助資金預(yù)計(jì)總投入 363億元，其中省級(jí)財(cái)政投入204億元，占56%?？?jī)效有目標(biāo)，撥付按進(jìn)度，發(fā)放社會(huì)化，效果有評(píng)價(jià)。年份2014201520162017合計(jì)預(yù)計(jì)總投入708397113363省財(cái)政投入38465565204單位：億元一、社會(huì)救助財(cái)政支出績(jī)效評(píng)價(jià)的必

36、要性（三）促進(jìn)創(chuàng)新發(fā)展注重以問(wèn)題為導(dǎo)向“五大發(fā)展”理念：創(chuàng)新發(fā)展、協(xié)調(diào)發(fā)展、綠色發(fā)展、開(kāi)放發(fā)展、共享發(fā)展 中共十八屆五中全會(huì)開(kāi)展績(jī)效評(píng)價(jià)發(fā)現(xiàn)問(wèn)題修正制度更好確保困難群眾共享改革發(fā)展成果實(shí)現(xiàn)社會(huì)救助目標(biāo)二、廣東省績(jī)效評(píng)價(jià)的創(chuàng)新做法 引入財(cái)政支出績(jī)效第三方評(píng)價(jià)體系 （一）引入財(cái)政支出績(jī)效第三方評(píng)價(jià)體系的優(yōu)勢(shì)會(huì)計(jì)師事務(wù)所專業(yè)人士財(cái)政、民政工作人員兼職傳統(tǒng)方法單位自評(píng)第三方評(píng)價(jià)績(jī)效評(píng)價(jià)的專業(yè)特性單位自己評(píng)價(jià)自己第三方機(jī)構(gòu)公開(kāi)評(píng)價(jià)報(bào)告結(jié)果的公正性、獨(dú)立性西方國(guó)家的通行做法，注重結(jié)果績(jī)效評(píng)價(jià)的實(shí)效性較為形式化二、廣東省績(jī)效評(píng)價(jià)的創(chuàng)新做法 引入財(cái)政支出績(jī)效第三方評(píng)價(jià)體系 （二）廣東引入財(cái)政支出績(jī)效第三方評(píng)價(jià)的具體做法制定績(jī)效目標(biāo)根據(jù)目標(biāo)安排預(yù)算并下達(dá)績(jī)效過(guò)程監(jiān)測(cè)績(jī)效結(jié)果監(jiān)測(cè)以獎(jiǎng)代補(bǔ)分配資金第三方機(jī)構(gòu)公正、公開(kāi) 第三方評(píng)價(jià)社會(huì)救助績(jī)效模式：二、廣東省績(jī)效評(píng)價(jià)的創(chuàng)新做法 引入財(cái)政支出績(jī)效第三方評(píng)價(jià)體系 （二）廣東引入財(cái)政支出績(jī)效第三方評(píng)價(jià)的具體做法 評(píng)價(jià)結(jié)果透明化指標(biāo)體系個(gè)性化評(píng)價(jià)主體專業(yè)化評(píng)價(jià)流程科學(xué)化公開(kāi)招標(biāo)提交評(píng)價(jià)方案組織專家評(píng)審多方研究確立 評(píng)價(jià)指標(biāo)體系 框架遵循“經(jīng)濟(jì)性、 效率性、效果 性和公平性統(tǒng) 籌結(jié)合”的原 則用款單位績(jī)效 自評(píng)專家書面評(píng)審實(shí)施現(xiàn)場(chǎng)評(píng)價(jià)第三方機(jī)構(gòu) 綜合評(píng)價(jià)經(jīng)省財(cái)政廳 審核后向社會(huì) 公布作為今后資金 安排的重要 依據(jù)三、成效 至