财政环保专项资金预算绩效管理机制研究  

Research on Budget Performance Management Mechanism of Special Environmental Protection Funds

作　　者：胡建美 王泽彩 Hu Jianmei;Wang Zecai

机构地区：[1]中国财政科学研究院

出　　处：《财政科学》2021年第7期28-41,共14页Fiscal Science

基　　金：生态环境部环境规划院财政预算项目“财政环保资金绩效管理与支出渠道研究”成果之一。

摘　　要：预算绩效管理,既是对委托代理理论核心观点"委托人对于委托事项处于‘无知’状态而受制于代理人"作出的对冲性制度安排;也是对委托代理理论的解构与重构。2018年9月,《关于全面实施预算绩效管理的意见》提出,力争用3-5年时间实现预算和绩效管理一体化。笔者以财政环保专项资金"全过程"绩效管理机制构建为例,试勾勒全面实施预算绩效管理推进预算和绩效管理一体化路径图。The essence of budget performance management is not only the core view of principal-agent theory,it is also the deconstruction and reconstruction of principal-agent theory.In September 2018,the opinions on the comprehensive implementation of budget performance management proposed to realize the integration of budget and performance management in 3-5 years.Taking the construction of the"whole process"performance management mechanism of the special financial environmental protection fund as an example,the paper tries to outline the path map of comprehensively implementing budget performance management and promoting the integration of budget and performance management.

关 键 词：财政环保专项资金 预算绩效管理 “肺循环” “体循环” 

分 类 号：F812.4[经济管理—财政学]