绩效预算的全球演进与中国现实  

On the Global Evolution of Performance Budgeting and China's Reality

作　　者：马蔡琛[1] 苗珊[1] Ma Cai-chen;Miao Shan(School of Economics, Nankai University, Tianjin 300071)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《经济纵横》2019年第5期35-44,共10页Economic Review Journal

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"(编号:12&ZD198);中国特色社会主义经济建设协同创新中心课题"社会主义市场经济条件下的跨年度预算平衡机制研究"的成果

摘　　要：全面实施预算绩效管理,是当前建设现代财政制度的关键点和突破口。由于绩效预算在提高效率和强化问责方面的突出表现,全球范围内越来越多的国家致力于引入或完善绩效预算制度。总体看,绩效预算在全球范围的演进呈现改革主体的拓展延伸、绩效工具的融合创新、发展路径的渐进演化等特征。通过借鉴全球绩效预算改革的实践经验,我国全面深化预算绩效管理改革可从构筑预算绩效目标管理体系、完善中期财政规划和加速政府会计改革三个方面加以推进。The comprehensive implementation of budget performance management is the key point and breakthrough for the current establishment of a modern fiscal system. Due to the outstanding results of performance budgeting in improving efficiency and enhancing accountability,more and more countries around the world are committed to introducing or improving the performance budgeting system. In general,the global evolution of performance budget shows three characteristics: from developed countries to developing countries,changes in performance tools and the gradual evolution of the development path. By drawing on the practical experience of global performance budget reform,China’s further budget performance management reform can be promoted from the three aspects: building budget performance object management system,improving medium-term expenditure framework and accelerating government accounting reform.

关 键 词：绩效预算 优先性次序 预算绩效目标管理 中期支出框架 政府会计 

分 类 号：F811.3[经济管理—财政学]