探索预算绩效监督的中国模式:基于国际比较视角  

Exploring the “China Model”of Budget Performance Oversight:A Perspective of International Comparisons

作　　者：马蔡琛[1] 桂梓椋 Ma Cai-chen;Gui Zi-liang(School of Economics,Nankai University,Tianjin 300071)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《经济纵横》2022年第1期102-109,共8页Economic Review Journal

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”(编号:19ZDA071)的成果。

摘　　要：立法机构对于预算绩效监督的作用,直接关乎预算绩效管理改革的成败。从全球发展趋势看,加强立法机构预算绩效监督的可行路径探索,逐渐成为社会各界广为关注的话题。综观国际经验,各国往往因地制宜地采用“总分式”立法或“分总式”立法模式,将绩效信息体现于绩效报告或其他报告之中,并与审计等多个机构形成协同监督合力。从我国现实看,宜以某一部单独绩效法律作为基本遵循,从合规审查走向预算绩效监督的“全方位、全过程、全覆盖”,构建起以人大为主体的多元绩效监督格局,积极探索预算绩效监督的中国模式。The legislature’s role in budget performance oversight is directly related to the success or failure of the performance budget reform.Although from the perspective of international legislature trends in recent years,a feasible way to strengthen the legislature’s budget performance oversight has gradually been focused.Considering international experience,various countries often adopt “General—Particular” or “Particular—General” legislative models according to country conditions,to reflect performance information in performance reports or other reports,and to coordinate with auditing and other multi-institutions to form a supervising force.From the perspective of China’s reality,it is advisable to build a single performance law as ground rules,and gradually change the main model of budget oversight from compliance review to “comprehensive,whole process,and full coverage” performance monitoring,and build a multi-faceted performance oversight pattern centered on the National People’s Congress,and finally formed the “China model” of budget performance monitoring.

关 键 词：立法机构 预算监督 预算绩效管理 

分 类 号：F812.3[经济管理—财政学]