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| Research on the Relationship between Organizational Nature, Contractual Characteristics and Fiscal Performance’s Third-Party Evaluation |
| WU Dongmei，LIU Yunguo，LUO Li |
| 1. Guangdong University of Finance, Guangzhou, China; 2. Sun Yat-sen University, Guangzhou, China; 3. Xinhua College of Sun Yat-sen University, Guangzhou, China |
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Abstract Using the 2010~2019 evaluation reports collected by hand for the first time, this study empirically analyzes the third-party evaluation quality of China’s fiscal performance and its influencing factors. The study finds that among third-party organizations with different nature, the proportion of profit-making intermediaries with strong independence is as high as 85.5%. But its evaluation quality is lower than that of non-profit organizations with less independence, and there is a gap in the evaluation quality between different organizations. By further examining the types of contract characteristics of the third party, the study also finds that, compared with the non-economic construction contract, the evaluation quality gap between organizations is narrowed in the economic construction contract; compared with the contract of the party-mass competent department, the evaluation quality gap between organizations is narrowed in the contract of the non-party-mass competent department. The above results show that the external structural independence does not necessarily lead to the high quality of third-party evaluation. It is a practical way to improve the third-party balance mechanism by implementing classified management according to the internal organizational nature and contractual characteristics of different third parties.
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Received: 05 September 2020
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