全过程预算绩效评价结果应用:理论框架构建  

Application of the Whole Process Budget Performance Information:Construction of the Theoretical Framework

作　　者：马海涛 孙欣 MA haitao;SUN xin(School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 100081,China;School of Big Data Application and Economics,Guizhou University of Finance and Economics,Guiyang 550025,China)

机构地区：[1]中央财经大学财政税务学院,北京100081 [2]贵州财经大学大数据应用与经济学院,贵州贵阳550025

出　　处：《经济与管理评论》2021年第2期95-106,共12页Review of Economy and Management

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(19ZDA070)。

摘　　要：系统性分析预算绩效评价结果应用途径是完善预算绩效管理机制,加快推进全过程预算绩效管理链条建立的重要努力方向。以全过程预算绩效评价结果应用的理论渊源为切入点,分析推动全过程预算绩效评价结果应用现状,并尝试从激励约束机制、识别噪声机制、多方沟通机制、结果公开机制、结果问责机制以及结果与资金分配挂钩机制等六个方面构建全过程预算绩效评价结果应用理论框架,以期不断完善预算绩效管理机制,加快推进全过程预算绩效管理链条的建立。Systematic analysis of the application of budget performance evaluation results is an important direction to improve the budget performance management mechanism and accelerate the establishment of the whole process budget performance management chain.Based on the application and implementation framework of the results of the whole process budget performance evaluation,this paper analyzes the difficulties and influencing factors in promoting the application of the results of the whole process budget performance evaluation,and tries to construct the whole process budget performance evaluation from six aspects:incentive and constraint mechanism,identification noise mechanism,multi-party communication mechanism,result disclosure mechanism,result accountability mechanism and result and fund allocation linkage mechanism,so as to improve the budget performance management mechanism and accelerate the establishment of the whole process of budget performance management chain.

关 键 词：全过程预算 预算绩效评价 PDCA 激励约束 

分 类 号：F810.3[经济管理—财政学]