首先,我们必须首先承认现在的财政部门正处于一个“高速低效”的工作状态下。高速,指的是财政收入增长速度一直处于世界前列;低效,则指的是财政部门的办事效率实在低下到令人赧然。而这本身就是一个悖论。低下的效能,如何维持高速的财政收入增长速度?我们的政策常处于一个怪圈中:凡是“紧急制定”的,都是亡羊补牢;凡是“讨论再议”的,反倒通常是不太急于解决的问题。按照这个思维想,近年来许多地方财政都在谈论关于财政绩效的话题,愈发达的地区尤甚。这至少说明了两个现状:第一,先知先觉的,一般都是先行者;第二,财政,或者说政府效能低下所产生的行政压力,已 First of all, we must first recognize that the current finance department is under a working condition of “high speed and low efficiency.” High-speed means that the rate of revenue growth has always been at the forefront of the world. Inefficiency refers to the fact that the efficiency of the financial sector is really low to the boundless extent. This in itself is a paradox. Low efficiency, how to maintain a high speed of revenue growth? Our policy is often in a vicious circle: any “emergency development”, are remedial; any “discussion”, but usually not too Eager to solve the problem. According to this thinking, many local governments have been talking about the issue of fiscal performance in recent years, especially in the more developed regions. This at least shows two current situations: first, prophets first perceive themselves and generally are pioneers; secondly, administrative pressure resulting from fiscal or government inefficiencies has been