中国政府预算绩效管理改革研究——系统化思路与基本要领  

Research on the Reform of Chinese Government Budget Performance Management:Systematic Thinking and Basic Essentials

作　　者：刘薇 贾康 Liu Wei;Jia Kang

机构地区：[1]中国财政科学研究院,北京100142 [2]华夏新供给经济学研究院,北京100071

出　　处：《江西社会科学》2022年第6期30-41,206,共13页Jiangxi Social Sciences

摘　　要：全面实施预算绩效管理,是中国建立现代财政制度和推行国家治理现代化不可或缺的基本条件。如何按照党中央关于全面实施预算绩效管理总体部署,推进预算绩效管理改革,成为重大现实问题。通过对“十三五”及以前时期预算绩效管理改革成效与存在的问题进行分析,探讨正确设计预算绩效管理改革的基本思路与要领,提出将系统化诉求与“问题导向”相结合,全面深化预算绩效管理改革的四项操作原则和六要素框架思路。指出,加快立法建设,提升预算编制预测支持水平和形成绩效管理全流程闭环,优化绩效评价标准和指标体系整体设计,推进各部门整体协调的支出绩效管理,加快人才培养和数字化技术支持能力建设,落实立体化监督机制对接奖惩责任制等基本要领,能够积极、稳妥地完善并推进我国政府预算绩效管理体系建设。The full implementation of budget performance management is an indispensable basic condition for China to establish a modern financial system and to implement the modernization of national governance. How to promote the reform of budget performance management in accordance with the overall deployment of the CPC Central Committee on the full implementation of budget performance management has become a major practical issue. Based on the analysis on the effect and the existing problems of budget performance management reform during and before the period of the “13th Five-Year Plan”,this paper discusses the basic ideas and essentials of correctly designing budget performance management reform, and proposes to combine systematic appeals with “problem orientation” to comprehensively deepen the four operational principles and six-element framework ideas for the reform of budget performance management. In addition, this paper proposes to speed up legislative construction, to improve the level of support for budget preparation and forecasting, and to form a closed-loop performance management process, to optimize performance evaluation standards and the overall design of the indicator system, and to promote the overall coordination of expenditure performance management across the departments, to speed up talent training and digital technology support capacity building, and to implement the three-dimensional supervision mechanism to connect with the accountability system and other basic essentials, so as to actively and steadily improve the construction of the government budget performance management system.

关 键 词：政府预算绩效 制度创新 宏观绩效 绩效评价 

分 类 号：F812[经济管理—财政学]