预算绩效评价结果应用研究  

The Research on the Application of Budgeting Performance Information

作　　者：马海涛 孙欣 MA Hai-tao;SUN Xin

机构地区：[1]中央财经大学财政税务学院

出　　处：《中央财经大学学报》2020年第2期3-17,共15页Journal of Central University of Finance & Economics

基　　金：国家社会科学基金“中国特色公共支出理论与政策创新研究”(项目编号:11AZD045)

摘　　要：输出和应用预算绩效评价结果是预算主管部门(单位)开展绩效自评活动、财政部门组织绩效再评工作的重要内容与主要目标,也是加快推行预算绩效管理机制的重要环节。通过构建绩效评价结果应用机制,增强相关绩效信息的透明度,基于绩效评价结果实施问责以及为预算资金分配提供参考与依据,以期实现绩效预算、权责匹配和社会监督的目标。然而,在预算决策、预算绩效问责以及预算绩效评价结果公开的实践过程中存在绩效评价结果与预算资金安排的关联度较弱、绩效问责落实难以及公开程度不够的问题。笔者认为制度保障因素、绩效环境因素以及绩效评价结果因素影响了预算绩效评价结果的有效应用。对此,基于激励约束机制,笔者设计了预算绩效评价结果应用机制,并利用PDCA循环管理模型构建预算绩效评价结果实施框架,以实现预算绩效评价的闭环管理,从而逐步推进全过程预算绩效管理链条的形成。The application of the budgeting performance information is an important content and main goal of the department in charge of budget to carry out performance self-evaluation activities and the financial department to organize performance re-evaluation,as well as an important link to accelerate the implementation of the budget performance management mechanism.By constructing the application mechanism of budgeting performance information,the transparency of relevant performance information can be enhanced,accountability can be implemented based on performance evaluation results,and reference and basis can be provided for budget fund allocation,so as to achieve the goals of rewards,penalties,power and responsibility matching and social supervision.However,in practice,there are three problems in the application of budgeting performance information:the correlation between performance evaluation results and budget fund arrangement is weak;performance accountability is difficult to implement;lack of disclosure.It is also believed that institutional guarantee factors,performance environment factors and performance evaluation information reduce the quality of performance evaluation information,thus affect the effective application of budget performance evaluation information.In this regard,based on the incentive and constraint mechanism,the application mechanism of budgeting performance information was designed,and the implementation framework of it was constructed by using the PDCA circular management model,so as to realize the closed-loop management of performance evaluation and gradually promote the formation of the whole process of budget performance management chain.

关 键 词：结果应用 问责 资金分配 激励约束 PDCA 

分 类 号：F812.3[经济管理—财政学]