大数据时代预算绩效现实羁绊与路径选择  

Realistic Constraints and Path Choices of Budget Performance in the Era of Big Data

作　　者：李红霞[1] 庄鹏 张亚璟 LI Hongxia;ZHUANG Peng;ZHANG Yajing(Capital University of Economics and Business,Beijing 100070)

机构地区：[1]首都经济贸易大学财政税务学院,北京100070

出　　处：《经济与管理研究》2023年第10期3-13,共11页Research on Economics and Management

基　　金：国家社会科学基金一般项目“中国减税降费政策效果绩效评估与风险防范研究”(20BJY219);教育部人文社会科学研究规划基金项目“新时代中期预算脆弱度分析与可持续路径选择研究”(18YJA790044);北京市教育委员会社会科学重点项目“北京市中期预算引入预算绩效改革问题研究”(SZ202010038021)。

摘　　要：当前,全球已全面进入数字经济时代,大数据日益成为国家核心战略资源,为推进国家治理体系和治理能力现代化提供了有力支撑。近年来,“用数据说话、用数据决策”已成为打造数字政府的重要依据,而预算绩效强调以结果为导向,通过数字化绩效管理将政府施政效果建立在可衡量的绩效基础上,让财政资金花得更有价值,最终实现公共利益最大化。将大数据引入预算绩效管理,对打破“信息孤岛”和“数据烟囱”,全面提升预算绩效管理效率意义重大。但同时也应看到,大数据引入预算绩效管理仍面临着新挑战,例如大数据引入预算绩效管理的理念薄弱、基于大数据的绩效评价标准尚未健全、政府信息共享平台建设还亟待规范等。因此,推进大数据与预算绩效管理的深度融合成为目前亟待解决的重要课题。In the context of the comprehensive entry into the digital economy era,big data is increasingly becoming a core strategic resource of a country.It provides strong support for the modernization of China’s system and capacity for governance.Data-driven decision-making is an important basis for building a digital government.Through digital performance management,outcome-focused budget performance makes the effect of government governance measurable,so that financial funds can be spent in a more valuable way to maximize the public interest and digital performance management.Introducing big data into budget performance management and gradually improving the budget performance system is of great significance for breaking the information island and improving the efficiency of budget performance management.However,it should also be acknowledged that the introduction of big data into budget performance management still faces new challenges.For example,there are insufficient concepts of introducing big data into budget performance management,unsound big data-based performance evaluation standards,the imperfect government information sharing platform,the lack of legal constraints on budget performance management,and the shortage of relevant talents.Therefore,the deep integration of big data and budget performance management is crucial to comprehensively enhance the efficiency of budget performance management.A series of measures should be taken to solve these problems.First,it should reshape the big data thinking of budget performance management,and recognize that its role is not merely a technological innovation,but rather a shift in thinking.Second,it is necessary to establish a whole process budget performance evaluation system and a new mechanism of performance target management,performance operation monitoring and performance result evaluation.Third,it is needed to achieve the opening and sharing of data resources,build a national financial information sharing platform,and strive to break the shackles of data barrier

关 键 词：大数据 公共管理 预算绩效管理 数字政府 模式创新 

分 类 号：F812.3[经济管理—财政学]