公共项目支出比率标准建构与应用:关键命题、实践路径与优先事项  

Construction and Application of the Ratio Standard of Public Project Expenditure:Key Propositions,Practical Path and Priorities

作　　者：王雍君[1,2] 刘幸幸 Wang Yongjun;Liu Xingxing

机构地区：[1]中央财经大学 [2]中央财经大学政府预算研究中心

出　　处：《财政研究》2023年第11期15-32,共18页Public Finance Research

摘　　要：为深化预算管理一体化和强化公共项目预算与管理的微观基础,尽快推动经济分类比率标准体系建设并与定额标准协同应用至关紧要。以定额标准解决基本的财务控制难题,以比率标准解决支出组合和预算整合难题,进而实现控制目标与绩效目标的兼容。依据客观存在且可合理预见与量化的比例关系,本文界定了五类基本的项目支出比率标准:新增比率、配套比率、运营比率、资本比率和经常比率,分别针对项目支出配置决策的五个基本方面。这些标准的核心应用价值在于促进项目预算与管理的功能整合和要素整合,以此为配置效率和运营效率创设前置条件。应用场景与方式主要涉及改进项目预算准备与制定、项目支出经济构成分析、绩效评价和财务控制。优先事项应是制定和发布一份全国性的《项目支出比率标准体系建设与应用指南》,指导各个政策领域的相关工作,包括规定把比率标准作为分析工具和决策规则应用于两类实践路径—项目预算与项目管理。To deepen the integration of budget management and strengthen the micro foundation of public project budgeting and management,it is crucial to expedite the construction of an economic classification ratio standard system and its synergistic application with quota standards.This approach enables us to address fundamental financial control challenges through quota standards and tackle expenditure combination and budget integration issues through ratio standards,thereby achieving compatibility between control objectives and performance goals.Based on objectively existing and quantifiable proportional relationships that can be reasonably anticipated,this paper defines five fundamental types of project expenditure ratio standards:increment ratio,matching ratio,operational ratio,capital ratio,and recurrent ratio,targeting five essential aspects of project expenditure allocation decisions.The core value of these standards lies in promoting the functional integration and element integration of project budgeting and management,thereby creating prerequisites for allocation efficiency and operational efficiency.The application scenarios and methods primarily involve improving project budget preparation and formulation,economic composition analysis of project expenditure,performance evaluation,and financial control.The priority should be the formulation and publication of a national Guidelines for the Construction and Application of Project Expenditure Ratio Standard System,guiding relevant work in various policy fields,including specifying the application of ratio standards as analytical tools and decision-making rules in two practical paths:project budgeting and project management.

关 键 词：项目支出 比率标准 经济分类 支出组合 预算整合 

分 类 号：F812.2[经济管理—财政学]