国外政府预算绩效管理研究现状、热点及对我国的启示--基于SSCI的知识图谱分析  

Research Status and Hotspots of Foreign Government Budget Performance Management and Its Enlightenment to China——Knowledge Graphs Analysis Based on SSCI

作　　者：曹凌燕[1] 胡浩然 Cao Lingyan;Hu Haoran

机构地区：[1]兰州大学管理学院,甘肃兰州730000

出　　处：《行政与法》2022年第10期1-12,共12页Administration and Law

基　　金：2017年教育部人文社会科学研究西部和边疆地区青年基金项目“西北城市空气污染治理模式研究”的阶段性成果,项目编号:17XJC630002;甘肃省2021年优秀研究生“创新之星”项目“制度优势转化为治理效能的理论逻辑研究”的阶段性成果,项目编号:2021CXZX-166。

摘　　要：政府预算绩效管理承载着优化资金利用、保证部门权责匹配和强化社会监督等重要职能。目前,我国政府预算绩效管理的理论建构仍有待加强,因此系统梳理和追踪国外研究的前沿成果对我国政府预算绩效管理研究具有参考意义。本文以2005-2020年SSCI来源期刊的663篇文献为样本,采用文献计量工具分析了国外政府预算绩效管理研究领域的知识图谱与演化历程。本文认为,在国内学界研究深化的进程中,应当厘清政府预算绩效管理系统的理论框架,促进政府预算绩效管理与大数据的耦合发展,立足本土探析政府预算绩效管理的内在特质,以期对推动我国政府预算绩效管理研究的深化有所裨益。Government budget performance management carries important functions suc h as optimizing the utilization of funds,ensuring the matching of departmental authority and responsibility,and strengthening social supervision.The theoretical construction of government budget performance management in China still needs to be strengthened.Therefore,it is of reference significance for China's government budget performance management research to systematically sort out and track the frontier hotspots of foreign research.This paper,establishing a sample of 663 papers from SSCI source journals from 2005-2020 and using bibliometric tools,analyzes the knowledge mapping and evolutionary history of the foreign government budget performance management research field.This study argues that in the process of deepening research in domestic academia,future research should clarify the theoretical framework of government budget performance management system,promote the coupling development of government budget performance management and big data,and explore the intrinsic qualities of government budget performance management based on local context,with a view to contributing to the deepening of government budget performance management research in China.

关 键 词：政府预算绩效管理 绩效预算 知识图谱 文献计量 

分 类 号：F812.3[经济管理—财政学]