基于绩效管理视角的预算支出标准体系建设  

Construction of Budget Expenditure Standard System Based on Performance Management Perspective

作　　者：马蔡琛[1] 赵笛 MA Caichen;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：《山东财经大学学报》2022年第6期5-13,51,共10页Journal of Shandong University of Finance and Economics

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”(19ZDA071)。

摘　　要：预算支出标准和预算绩效管理作为现代预算制度建设的重要内容,在制度演进中不断融合,共同发挥着优化预算决策的重要作用。当前,我国预算支出标准体系建设卓有成效,但基本支出和项目支出的边界尚不明确,支出标准仍难以应用到预算绩效管理当中。对于预算支出标准体系的建设而言,可以从横向和纵向两个维度拓展标准的覆盖范围、加强绩效目标指标与预算支出标准的衔接,并推动预算绩效评价结果在支出标准设定、监督和调整中的应用。As the important contents of modern budget system construction,budget expenditure standard and budget performance management are constantly integrated in the evolution of the system and play an important role together in optimizing budget decisions.At present,China’s construction of budget expenditure standard system has been very fruitful,but the boundary between basic expenditure and project expenditure remains unclear and expenditure standards remain difficult to be applied to budget performance management.In terms of budget expenditure standard system construction,it is necessary to expand the coverage area of the standard from the horizontal and vertical dimensions,strengthen the connection between performance target indicators and budget expenditure standard,and promote the application of budget performance evaluation results in the setting,supervision and adjustment of the expenditure standards.

关 键 词：预算支出标准 预算绩效管理 现代预算制度 预算绩效标准 

分 类 号：F812.3[经济管理—财政学]