中西方政府预算绩效管理体系的共性与差异——基于1990—2018年的文献考察  

The Commonness and Difference of Budget Performance Management System Between Chinese and Western Governments:Based on the Literature Survey of 1990-2018

作　　者：王红梅[1] 李佳鹏 曹堂哲[1] WANG Hong-mei;LI Jia-peng;CAO Tang-zhe

机构地区：[1]中央财经大学政府管理学院

出　　处：《中央财经大学学报》2020年第4期15-25,共11页Journal of Central University of Finance & Economics

基　　金：教育部人文社会科学项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(项目编号:19YJC630005)。

摘　　要：全面实施预算绩效管理已成为我国完善国家治理体系和实现治理能力现代化的重要举措。笔者在预算绩效管理体系“I-OPS”分析框架下,通过梳理1990—2018年间发表在Public Administration Review、Public Budget&Finance、《财政研究》和《中国行政管理》等学术期刊上涉及预算绩效管理体系的200余篇核心文献,发现中西方政府预算绩效管理体系的共性与差异集中体现在理念层面的共识与差异、组织层面的治理与管理、过程层面的程序与技术、支撑层面的协同与碎片。为实现“加快建成全方位、全过程、全覆盖的预算绩效管理体系”的政策目标,立足中国国情,借鉴西方经验,理论界可从以下五个方面持续发力:培育讲求绩效的组织文化和管理理念,厘清组织系统各主体的权责利关系,重视绩效目标管理战略化,拓宽评价结果应用的研究范围和重视预算绩效管理的制度与技术研究。The full implementation of budget performance management has become an important measure for China to improve its national governance system and modernize its governance capabilities.Under the framework of“I-OPS”analysis of budget performance management system,this paper combs more than 200 core literatures of budget performance management system in academic journals such as Public Administration Review,Public Budget&Finance,Public Finance Research and China Public Administration,which were published from 1990 to 2018.It is found that the commonalities and differences between Chinese and Western government budget performance management systems foucs on the consensus and differences at the idea level,the governance and management at the organization level,the process and technology at the process level,and the synergy and one-way at the support level.In term of the policy objectives of establishing an omnidirectional,whole-process and complete coverage of the budget performance management system proposed by the Chinese government,and based on China's national conditions and drawing on Western experience,the theoretical circles can continue to develop from the following five aspects:cultivating a performance-emphasizing organizational culture and management concept,clarifying the relation of rights and responsibilities and benefits among the various entities of the budget performance management organization system;attaching importance to strategic management of performance objectives,broadening the scope of research applied to evaluation results,and paying attention to system and technology research of budget performance management.

关 键 词：预算绩效管理 绩效预算 预算绩效管理体系 

分 类 号：F812.3[经济管理—财政学]