我国预算绩效评价结果应用状况分析——基于政策文本的分析  

Analysis on the Application of Budget Performance Evaluation Results in China——Analysis Based on Policy Text

作　　者：郭江 Guo Jiang

机构地区：[1]西安财经大学经济学院

出　　处：《财政科学》2022年第7期137-147,共11页Fiscal Science

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：预算绩效评价结果应用是全面实施预算绩效管理,提高财政资源使用效益和配置效率的要求。本文立足于已有的政策文本,在梳理我国预算绩效评价结果应用发展状况的基础上,从绩效评价结果与预算安排的挂钩、人大在绩效评价结果应用中的职能作用、绩效评价结果应用情况的监督等方面,剖析了我国预算绩效评价结果应用中存在的问题。据此,从加大绩效评价结果与预算安排的挂钩力度、强化人大在预算绩效评价结果应用管理中的职能作用、完善预算绩效评价结果应用监督制度等方面,提出了推进我国预算绩效评价结果应用的政策建议。The application of budget performance evaluation results is the requirement of comprehensively implementing budget performance management and improving the use efficiency and allocation efficiency of financial resources.However,the application of budget performance evaluation results is still a weak link in China’s budget performance management.Based on the existing policy texts,on the basis of combing the development of the application of budget performance evaluation results,this paper analyzes the problems existing in the application of budget performance evaluation results from the aspects of the linkage between performance evaluation results and budget arrangements,the functional role of the National People’s Congress in the application of performance evaluation results,and the supervision of the application of performance evaluation results.From the aspects of strengthening the linkage between performance evaluation results and budget arrangement,strengthening the functional role of the National P eople’s Congress in the application management of budget performance evaluation results,and improving the supervision system of budget performance evaluation results,this paper puts forward policy suggestions to promote the application of budget performance evaluation results.

关 键 词：预算绩效评价 预算绩效管理 预算绩效评价结果应用 

分 类 号：F812.3[经济管理—财政学]