从传统绩效预算走向新绩效预算的路径选择  

A Comparative and Suggestive Analysis of Traditional Performance Budgeting and New Performance Budgeting

作　　者：马蔡琛[1] 朱旭阳[1] MA Caichen;ZHU Xuyang(Nankai University,Tianjin 300071)

机构地区：[1]南开大学经济学院

出　　处：《经济与管理研究》2019年第1期86-96,共11页Research on Economics and Management

基　　金：国家社会科学基金重大项目"我国预算绩效指标框架与指标库建设研究"(128&ZD198);中国特色社会主义经济建设协同创新中心资助项目

摘　　要：从传统绩效预算走向新绩效预算,代表了现代预算制度的发展方向。20世纪50年代,胡佛委员会倡导的传统绩效预算由于种种原因失败了。随着政府治理变革的不断深化,新绩效预算重新出现在当代预算改革的视野中。本文通过对比传统绩效预算与新绩效预算的成败得失,分析新绩效预算的主要特点——取得了立法机关的支持、适时的政府会计改革、更科学的绩效评价体系和更致力于绩效信息的使用。这些经验对于中国现代预算制度的建设具有重要的启示价值。From the traditional performance budgeting to the new performance budgeting,it represents the development direction of modern budgeting system.In the 1950s,the traditional advocated by the Hoover Commission failed for a variety of reasons.With the development of government governance reform,the new performance budgeting appears in the perspective of contemporary budget reform again.Comparing the traditional and the new performance budgeting,this paper analyzes the characteristics of the new performance budgeting,which obtains the support of the legislature,timely government accounting reform,more scientific performance evaluation system and more effective use of performance information.Meanwhile,the paper also points out the challenges that the new performance budgeting faces and devotes to can provide experience for China to fully implement performance management.

关 键 词：国家治理 预算制度 传统绩效预算 新绩效预算 绩效评价 绩效指标 

分 类 号：F811[经济管理—财政学]