财政资源统筹与部门绩效计划制度建构:美国部门整体预算绩效计划制度的实践与镜鉴  

Financial Resources Coordination and Departmental Performance Planning System Construction:The Practiceand Lessons of the U.S. Department Overall Budget Performance Planning System

作　　者：马海涛[1] 曹堂哲[2] 程子轩 Ma Haitao;Cao Tangzhe;Cheng Zixuan(School of Public Finance and Taxation,Central University of Finance and Economics;School of Government,Central University of Finance and Economics,Beijing 100081)

机构地区：[1]中央财经大学 [2]中央财经大学政府管理学院,北京100081

出　　处：《中国行政管理》2023年第12期44-53,共10页Chinese Public Administration

基　　金：国家社会科学基金重大项目“实质性减税降费与经济高质量发展研究”(编号:19ZDA070);国家社科基金一般项目“我国政府部门预算参与和管理绩效作用机理的模型建构与实证检验研究”(编号:20BZZ060);中央财经大学政府管理学院科研创新团队项目“典型国家重大政策评估制度比较和前沿方法研究”。

摘　　要：强化财政资源统筹,提高预算绩效管理的系统性、整体性和协同性是深化预算管理制度改革的要求。绩效计划是美国至今推行的联邦绩效管理的关键环节,也是实现战略与预算衔接的重要机制。经过多年的改革与探索,美国现已形成一套较为完善的绩效计划工作机制。文章以美国绩效预算改革的历史脉络为逻辑起点,深入分析其所推行的绩效计划制度的基本框架、内容要素和主要挑战。最后,立足我国实际,提出深化我国部门预算绩效管理改革的有益启示,包括建立部门绩效计划制度,明确绩效计划与预算时限,增强绩效目标的系统性,实现业财融合,加强绩效信息公开等。Strengthening the coordination of financial resources and improving the systematic,holistic,and collaborative nature of budget performance management are the requirements for deepening the reform of the budget management system.Agency performance planning is the key step of the federal performance management that the United States has implemented so far,and it is also an essential mechanism for integrating the strategy and the budget.After years of reformation and exploration,the U.S.has now formed a set of relatively complete performance planning implementation mechanism.The article takes the history of U.S.performance budgeting reform as the logical starting point,and then analyzes the basic framework,content elements and main challenges of the performance plan system carried out by the U.S.government.Finally,based on the current practice in China,the article puts forward useful enlightenment to carry out the reform of budget performance management in our country.These include:establishing a departmental performance planning system;clarifying the timeframe of the performance planning and the budget;enhancing the systematization of performance goals;realizing the integration of business and finance;strengthening the disclosure of performance information,etc..

关 键 词：绩效计划 绩效管理 绩效预算 绩效目标 

分 类 号：D035[政治法律—政治学]