论绩效审计与预算绩效管理的衔接机制  

The Linkage of Performance Auditing and Budget Performance Management

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,天津300071

出　　处：《经济与管理研究》2020年第6期108-118,共11页Research on Economics and Management

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(19ZDA071)。

摘　　要：新公共管理运动推动了全球预算绩效改革的进程,作为外部评估的绩效审计发挥着越来越重要的作用。随着全面实施预算绩效管理的贯彻落实,由审计机关实施的绩效审计与由财政及各支出部门实施的绩效评价之间,存在着工作重复、信息不互通等问题,故构建预算绩效审计与绩效评价的衔接机制势在必行。基于预算绩效审计与绩效评价的共性与差异性,本文尝试从评估依据、实施主体、绩效指标和结果应用四个方面,构建绩效审计和绩效评价的衔接机制,以期更好地推动预算绩效管理的全面实施。The new public management promoted the process of the global budget performance reform,and performance auditing as external evaluation played an increasingly important role.With the comprehensive implementation of budget performance management,there are some problems between the performance auditing carried out by audit departments and the performance evaluation carried out by finance departments and expenditure departments,such as work duplication and information disconnection,so it is imperative to construct a lingage between performance auditing and performance evaluation.This paper discusses the similarities and differences between performance auditing and performance evaluation,and tries to link to performance evaluation and performance auditing from the evaluation basis,the implementation subject,the performance indicators and the use of performance results,in order to promote the full implementation of the budget performance management.

关 键 词：绩效审计 绩效评价 政府预算 政府问责 预算绩效管理 

分 类 号：F811[经济管理—财政学]