基于政府财务报告制度的预算绩效管理改革  

Budget Performance Management Reform Based on the Government’s Financial Reporting System

作　　者：马蔡琛[1] 赵笛 MA Cai-chen;ZHAO Di(School of Economics,Nankai University,Tianjin 300071,China)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《河北学刊》2022年第4期146-153,共8页Hebei Academic Journal

基　　金：2019年度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)。

摘　　要：政府财务报告制度的实行,有利于明确预算绩效管理的主体责任,提高绩效数据的完整性,推动绩效监督更加全面化与多元化。随着全球改革实践的推进,政府财务报告日益融入绩效管理框架,并为绩效管理提供了重要的基础性信息。在权责发生制综合财务报告和预算绩效管理的纵深推进中,仍面临着制度融合较弱及数据的适用性、客观性和科学性等方面的挑战。就未来改革思路而言,可从以下方面加以谋划:加强二者在顶层设计上的融合,推动政府财务分析指标与预算绩效指标的相互衔接,并将政府财务报告与预算绩效报告作为制度串联运行的重要途径,有效提高资金使用效率,切实加强绩效问责。The government’s financial reporting system is beneficial to clarify the responsibility of budget performance management entities, improve the integrity of performance data, and promote more comprehensive and diversified performance supervision. With the progress of global reform practices, government consolidated financial reports are increasingly integrated into the performance management framework and provide important basic information for performance management. In the continuous advancement of accrual government’s consolidated financial reporting system and budget performance management, we still face challenges in terms of weak system integration, as well as the applicability, objectivity, and scientificity of data. In terms of future reform ideas, it can be planned from the following aspects: strengthen the system integration of these two systems, promote the mutual reference of government financial analysis indicators and budget performance indicators, and use government financial reports and budget performance reports as important ways to link the operation of the system to effectively improve the efficiency of fund use and strengthen government performance accountability.

关 键 词：政府财务报告 预算绩效管理 绩效监督 权责发生制 

分 类 号：F812.3[经济管理—财政学]