新LOLF框架下的法国绩效预算改革  

Performance Budgeting Reform under the Framework of New LOLF in France

作　　者：黄严[1] 

机构地区：[1]法国先贤祠-索邦大学(巴黎第一大学)

出　　处：《公共行政评论》2011年第4期101-128,180,共28页Journal of Public Administration

摘　　要：2001年8月1日,法国颁布了新《财政法组织法》(La loi organique relative aux lois de finances,LOLF),明确提出创立以结果和绩效为导向的绩效型公共预算体系,构建以"任务"—"项目"—"行动"为基础的三层级新公共预算框架。全面介绍了法国绩效预算改革的背景原因与具体内容,分析了其取得的成绩及存在的问题,并提出了相应的应对策略,最后探讨了该改革对中国预算改革的借鉴意义。On 1st August 2001,the new 'organic law of finance'(La loi organique relative aux lois de finances,LOLF) was promulgated in France,which decided to create a results-oriented performance budgeting system and to build a new budget frame based on the three levels of 'mission'-'program'-'action'.This paper aims to provide a comprehensive introduction on the Performance Budgeting Reform(PBR) in France,including the background factors and exhaustive content of this reform,its achievements,problems,as well as some solutions.Finally,this paper tries to find some positive experiences of PBR in France which may benefit the current budgeting reform in China.

关 键 词：新LOLF 法国绩效预算 借鉴 

分 类 号：F815.65[经济管理—财政学]