互动式绩效目标生产的场景类型与解释——基于广东五市的考察  

Scenario Types and Explanation of Interactive Performance Objective Production——Based on Investigation of Five Cities in Guangdong Province

作　　者：廖逸儿 吴嘉琳 Liao Yier;Wu Jialin(Public Administration Department at School of Law,Shantou University;School of Law,Shantou University,Shantou 515063)

机构地区：[1]汕头大学法学院公共管理系、地方政府发展研究所 [2]汕头大学法学院,汕头515063

出　　处：《中国行政管理》2023年第12期36-43,共8页Chinese Public Administration

基　　金：国家自然科学基金青年科学基金项目“‘预算-绩效’一体化背景下互动式目标生产对财政绩效的激励机制”(编号:72304179);广东省自然科学基金面上项目“绩效目标生产:类型划分、互动机制与激励效应研究”(编号:2023A1515012428);教育部人文社会科学研究一般项目青年基金项目“财政性教育精准扶贫支出绩效评价研究”(编号:20YJCZH086)。

摘　　要：全面实施预算绩效管理是中国式现代化的内在要求。能否形成制度化绩效目标生产机制并实现长效激励,反映了政府绩效治理能力高低。回应“高分低效”评价困境,优化绩效目标生产是重要突破口,但已有的理论解释存在“下位无视”与“消极回应”假设局限。为此,基于广东五市的案例比较,总结互动式绩效目标生产场景类型,包括“0上1下”“1上1下”“2上2下”和“循环上下”,而资源充足度、政治因素、数字系统重视度和实践经验是绩效目标审核能否实质化的关键。未来应强化“2上2下”审核流程、重视数字财政建设、强调绩效优化而非问责。The full implementation of budget performance management is the inherent requirement of Chinese modernization.Whether the institutionalized production mechanism of performance objectives can be formed and the long-term incentives can be realized,reflects the performance governance ability of a government.In response to the evaluation dilemma of“high score and low efficiency”,optimizing the production of performance objectives is an important breakthrough,but the existing theoretical explanations have limitations in“lower position neglect”and the assumptions of“negative response”.To this end,based on multi-case comparative analysis of five cities in Guangdong Province,the types of interactive performance objective production scenarios were summarized,including“0 up 1 down”,“1 up 1 down”,“2 up 2 down”and“cycle up and down”.And it found that the adequacy of resources,political factors,the importance of digital systems,and practical experience were key factors for the materialization of performance objective review.In the future,it’s necessary to strengthen the“2 up 2 down”review process,attach importance to digital finance construction,and emphasize performance optimization rather than accountability.

关 键 词：财政绩效评价 绩效目标 预算绩效目标管理 政府行为 

分 类 号：D035[政治法律—政治学]