深化预算绩效管理改革的地方实践与建议  

Local Practices and Suggestions for Deepening the Reform of Budget Performance Management

作　　者：司彤[1] Si Tong

机构地区：[1]北京市经济信息中心经济研究部

出　　处：《经济研究参考》2023年第10期107-119,共13页Review of Economic Research

摘　　要：提高财政支出效率是现代财政优化资源配置职能的关键点。在当前地方财政收支平衡压力凸显的形势下,探索提高财政资金使用效率显得更加急迫。推进全面预算绩效管理旨在从源头上遏制财政支出的低效、无效问题,让“花钱必问效”制度化、常态化、长效化。自全面预算绩效管理实施以来,部分省份建立了完整的绩效管理体系,补齐了预算管理的短板,取得了良好的探索成效。在经济发展形势日益复杂的今天,通过纵深推进预算绩效管理改革,撬动放大财政资金引导作用,高效提升公共产品和公共服务提供能力,推动经济结构转型和高质量发展,成为健全现代预算制度的重要一环。Improving the efficiency of fiscal expenditure is the key point of the function of optimizing resource allocation in modern public finance.In the current situation which the pressure of local fiscal balance is prominent,it is more urgent to explore ways to improve the efficiency of the use of fiscal funds.The purpose of promoting comprehensive budget performance management is to curb the inefficiency and ineffectiveness of fiscal expenditure at the source,and to let“spending money must be effective”institutionalized,normalized and to be long-term.Since the implementation of comprehensive budget performance management,some provinces have established a complete performance management system,made up for the shortcomings of budget management,and achieved good exploration results.In today s increasingly complex economic development situation,it is an important part of improving the modern budget system to deepen the reform of performance-based budget management,leverage and amplify the guiding role of fiscal funds,effectively improve the ability to provide public goods and services,and promote economic structural transformation and high-quality development.

关 键 词：预算绩效 财政支出 绩效管理 

分 类 号：F812.3[经济管理—财政学]