基于作业预算的公共部门绩效管理改革研究——基于政府成本会计的视角  

Research on Public Sector Performance Management Reform based on Activity-based Budgeting:From the Perspective of Government Cost Accounting

作　　者：马蔡琛[1] 管艳茹 MA Cai-chen;GUAN Yan-ru(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》2023年第3期131-138,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);2019年度广东省财税大数据重点实验室开放基金项目“基于财政大数据的预算绩效管理研究”(2019B121203012)。

摘　　要：加强绩效管理是健全现代预算制度的重点内容。作为促进绩效的预算系统,作业预算能够准确分析成本效益,实现基于战略的资源分配,加强部门间的紧密合作。然而,在公共部门绩效管理中,应用作业预算仍面临着作业预算制度整体复杂性、政府成本会计制度体系以及绩效评价体系等方面的挑战。就未来发展而言,可以吸收战略优先、分层细化、差异分析等作业预算思想,从绩效预算编制、绩效评价体系、绩效结果应用等方面进一步全面加强预算绩效管理。Strengthening performance management is a key element in the construction of modern budget system.As a budget system that promotes performance,activity-based budgeting can accurately analyze cost effectiveness,achieve strategic-based resource allocation,and strengthen close interdepartmental cooperation.However,the application of activity-based budgeting in public sector performance management still faces challenges in terms of the overall complexity of operational budgeting system,government cost accounting institutional system and performance evaluation system.In terms of future development,we can absorb activity-based budgeting ideas such as strategic priority,hierarchical refinement and difference analysis,and strengthen budget performance management from the aspects of performance budgeting,performance evaluation system and performance result application.

关 键 词：作业预算 预算绩效管理 作业成本法 政府成本会计 现代预算制度 

分 类 号：F810.6[经济管理—财政学]