组织文化视角下的预算绩效管理改革  

Budget Performance Management Reform from the Perspective of Organizational Culture

作　　者：马蔡琛[1] 潘美丽 MA Cai-chen;PAN Mei-li

机构地区：[1]南开大学经济学院

出　　处：《中央财经大学学报》2022年第1期3-10,共8页Journal of Central University of Finance & Economics

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”(项目编号:19ZDA071)。

摘　　要：良好的组织文化是预算绩效管理制度有效实施的前提和重要支撑。作为现代政府治理的一项重要政策工具,绩效预算在世界范围内被广泛地使用和推行。但在实践中,不仅发达经济体面临着绩效评价结果应用受阻的问题,中国的预算绩效管理改革也面临着形式化、碎片化的难题。笔者以霍夫斯泰德国家文化维度作为研究的起点,分析不同文化维度对于预算绩效管理的作用机制,探讨文化维度之间冲突导致的预算绩效管理改革困境,同时结合中国的组织文化特色,提出通过强化预算绩效管理的计划与控制、推进绩效管理法治化进程、建立以绩效为核心的激励约束机制、注重组织的绩效学习与交流等一系列制度安排,弥合文化维度之间的冲突,实现构建全面预算绩效管理体系的现代财政制度建设目标。Good organizational culture is the premise and important support for the effective implementation of budget performance management system.As an important policy tool of modern government governance, performance budgeting is widely used and implemented in the world.In practice, not only developed economies face the problem of blocked application of performance evaluation results, but also China’s budget performance management reform faces the problem of formalization and fragmentation.This paper starts from Hofstede’s national cultural dimensions, analyzes the mechanism of different cultural dimensions on budget performance management, and discusses the dilemma of budget performance management reform caused by conflicts between cultural dimensions.Combining with the characteristics of Chinese organizational culture, in order to bridge the conflict between cultural dimensions, it is necessary to strengthen the budget performance management planning and control, to promote the rule of law in performance management, to establish performance-based incentive and restraint mechanism, to pay attention to performance learning and communication.Finally achieving the goal of building a comprehensive budget performance management system of modern financial system construction.

关 键 词：预算绩效管理 政府预算 组织文化 不确定性规避 

分 类 号：F810.3[经济管理—财政学]