地方绩效预算改革的实践困境与推进路径  

PracticeDilemma and Promotion Path of Local Performance Budget Reform

作　　者：王淑杰 Wang Shujie

机构地区：[1]中央财经大学财政税务学院

出　　处：《宏观经济研究》2019年第7期62-70,共9页Macroeconomics

基　　金：中央财经大学重大科研培育项目“国家治理能力提升下的政府施政行为规范研究”;中财鹏元地方财政投融资研究所的资助

摘　　要：绩效预算作为重要的公共管理与决策工具,是世界各国财政改革的重要内容,正在得到日益广泛的应用。作为中国现代财政制度的重要组成部分,绩效预算不仅能提高公共资源配置和使用效率,而且还能促进政府职能转变和国家治理能力的提升。党的十九大报告要求全面实施绩效管理,中央和地方都进行了一定程度的积极探索。对地方财政来讲,它面临着赤字压力大、公共管理水平低、改革实践落后等情况,推进绩效预算改革非常困难。本文聚焦地方改革中面临的主要困难,包括部门整体绩效评价、绩效指标体系、配套预算改革、绩效观念等方面,并相应提出了推进路径。As an important public management and decision-making tool,performance budget is an important part of fiscal reforms in countries around the world and is being used more and more widely.As an important part of China’s modern fiscal system,performance budget can not only improve the efficiency of public resource allocation and use,but also promote the transformation of government functions and the improvement of national governance capabilities.The report of the 19 th National Congress of the Communist Party of China requires full implementation of performance management,and the central and local governments have conducted a certain degree of active exploration.For local fiscal,it faces the pressure of deficit,low public management,and poor reform practice.It is very difficult to promote performance budget reform.This paper focuses on the main difficulties faced in local reform,including the overall performance evaluation of the department, performance indicator system,supporting budget reform,performance concept,etc.,and proposes the promotion path accordingly.

关 键 词：地方预算 绩效预算 公共管理 

分 类 号：F812.3[经济管理—财政学]