重点项目事前绩效评估与预算评审一体化融合的实现路径  

The Realization Path of the Integrating of Ex Ante Performance Evaluation and Budget Review for Key Project

作　　者：预算绩效管理课题组 晁毓欣 张猛[4] The Research Group on Budget Performance Management

机构地区：[1]不详 [2]山东财经大学财税学院 [3]山东财经大学山东预算绩效研究与评价中心研究部 [4]山东省财政厅项目预算评审中心

出　　处：《公共财政研究》2021年第2期39-48,共10页Public Finance Research Journal

基　　金：2019年山东财经大学预算绩效管理专题研究项目“重点项目事前绩效评估与预算评审融合机制”(JX201901)阶段性研究成果。

摘　　要：实现预算与绩效管理一体化是全面预算绩效管理改革的基本目标。该目标的实现以预算绩效管理周期为载体,经预算决策-预算执行-决算监督三个环节依次实现。事前绩效评估与预算评审在内容上高度交叉、彼此互补,因而使之融为一体既有必要性、又有可行性。这种融合是对项目预算管理决策流程进行的优化,在对欲办之事与欲花之钱是否匹配方面做出科学判断的同时,又可有效避免重复性工作,提高预算编制的效率,从而大大提升预算决策的科学化水平。实现这一融合必须做到树立融合意识、完善运行机制、优化工作流程、强化结果运用;在对任务重新梳理的基础上,沿着统一工作流程→统一指标体系→统一评级标准的路径进行,对财政是否支持、支持多少得出一揽子结论。The basic goal of comprehensive budget performance management reform is to integrate budgeting and performance management.The process of integrating will take the cycle of budget performance management(BPM)as a carrier,which will come true in three steps of budgeting successively―decision-making,implementing and supervising.Ex ante performance evaluation is highly overlapped and complementary with budget review in content,consequently it is necessary and feasible for integrating of both.The integration is a kind of optimization on budget decision-making for the project,which will bring scientific judgments on matching of"things to be done"and"money to be spent",and can effectively avoid repetitive work and improve efficiency of budget formatting,making budget decisionmaking more scientific.In order to make such integration come true,it is necessary to sort out relevant tasks again,and proceed along such a path as flowing:unified work procedure→unified index system→unified rating standards→packaged conclusion on whether-to and how-much fiscal funds being supported.This path has been used in practice and won affirmed by all around.

关 键 词：事前绩效评估 预算评审 预算-绩效管理一体化 融合 

分 类 号：F812[经济管理—财政学]