中国政府预算执行动态监控管理技术创新研究  

Research on Management Technology Innovation on the Dynamic Monitoring of Public Budget Implementation in China

作　　者：孙克竞[1] 

机构地区：[1]东北财经大学财税学院,辽宁大连116025

出　　处：《西部论坛》2013年第2期35-43,共9页West Forum

基　　金：亚洲开发银行与财政部合作项目(TA-7568PRC)"中国预算执行动态监控体系建设";国家自然科学基金委员会管理科学部主任基金资助项目(71240001);教育部人文社会科学项目(12YJC790167)

摘　　要：政府预算执行与预算编制的脱离是中国公共预算管理中的关键症结之一,应通过政府预算执行动态监控体系的建立和完善,实现公共预算执行与预算编制的一致性,最大限度地满足公共选择偏好,并为未来政府预算管理模式从过程控制型向结果绩效型转变奠定基础。管理技术的创新是政府预算执行动态监控体系建设的核心内容,而管理技术创新的核心内容在于制度设计,制度在管理实践中的贯彻又依赖于机制的优化。目前,中国政府预算执行动态监控管理技术的制度设计创新主要在于相关基础制度的完善、横向制度的衔接与改革互动以及监控制度体系的创新与完善,而政府预算执行动态监控管理技术的机制优化则应以增强问题挖掘能力和提高问题解决效率为核心。The separation of governmental budget implementation from budget composition is the key defect in China＇ s public budget management, China should establish and perfect its budget system by setting up dynamic monitoring system of government budget implementation, realize the consistent public budget implementation with budget composition, satisfy public selection predilection to the most extent and lay the foundation for future government budget management mode change from process control type to result performance type. Management technology innovation is the core content for dynamic monitoring system construction of government budget implementation, however, the core content of management technology innovation is institutional design while the implementation of the institution in management practice depends on the mechanism optimization. Currently, the institution design innovation of dynamic monitoring management technology for budget implementation of Chinese Government mainly lies in relative basic institutions perfection, horizontal institution combination, interactive reform as well as the innovation and perfection of the monitoring institution system, however, the mechanism optimization of dynamic monitoring management technology of government budget implementation should take the increasing of problem mining capacity and the improving of problem-solving efficiency as the core.

关 键 词：财政管理 公共预算管理 政府预算管理模式 预算编制 预算执行 动态监控管理技术 绩效预算 管理技术创新 

分 类 号：F812.3[经济管理—财政学]