新时代人大预算绩效监督的发展实践与政策建议  

The Practice and Policy Recommendations of the Budget Performance Supervision by the People’s Congress in the New Era

作　　者：马蔡琛[1] 赵笛 Ma Caichen;Zhao Di

机构地区：[1]南开大学经济学院

出　　处：《财政科学》2021年第2期5-13,共9页Fiscal Science

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);西南财经大学地方人大预算审查监督研究中心2020年度重点研究项目“全面实施预算绩效管理中的人大绩效监督研究”。

摘　　要：全面实施预算绩效管理已然进入高速发展的新时代,人大作为重要的评价主体,肩负着监督预算执行与绩效结果的重要职责。人大作为立法机关,在预算绩效管理中有着代表人民、独立于内部评价主体以及直接影响预算决策的特殊优势。我国在人大预算绩效监督中已经积累了丰富的实践经验,但也面临着来自新时代的新挑战。在人大预算绩效监督的进一步完善中,可以从专业化、公开化、技术化和协同化的多重维度出发来加以谋划。The overall implementation of budget performance management has entered a new era of rapid development. As an important evaluation body, the People’s Congress takes the important responsibility of supervising budget implementation and performance results. As the legislature, the People’s Congress has the special advantages of representing the people, being independent of internal evaluation subjects, and directly influencing budget decisions in budget performance management. We have accumulated a wealth of practical experience in the budget performance supervision of the People’s Congress, but some new challenges from the new era comes out too. To further improve the performance supervision of the People’s Congress, it can be planned from the multiple dimensions as specialization, openness, technology and coordination.

关 键 词：预算绩效管理 财政监督 绩效监督 

分 类 号：F812.3[经济管理—财政学]