中国预算绩效管理的双重内涵--绩效预算理论“中国化”的创新、发展与反思  

The Double Connotation of Budgetary Performance Management in China:Innovation,Development and Reflection on the"Localization"of Performance Budgeting Theory

作　　者：赵早早[1] 何达基 Zhao Zaozao;Ho Tat-KeiAlfred

机构地区：[1]中国社会科学院新时代财政与财务管理研究中心 [2]中国香港城市大学公共与国际事务系,中国

出　　处：《复印报刊资料（财政与税务）》2023年第7期64-73,共10页

摘　　要：中国政府提出“预算绩效管理”概念以区别于西方国家常用的“绩效预算”,集中反映了中国预算管理制度创新中所具有的鲜明本土化特征。此概念蕴含了中国改革实践的内在变化路径,即以管理向度为初衰和主线,逐步向政治向度扩展,且促进双向度协同以推动“政府预算的绩效管理”和“绩效导向的预算体制管理”共同发展。未来,中国要特别重视预算绩效管理双重内涵的理论阐释,持续推进管理向度的改革、重视管理向度与政治向度的协同发展、创新改革路径。The Chinese government puts forward the concept of"budgetary performance management"(BPM)to distinguish it from the"performance budgeting"or"performance-based budgeting"commonly used in western coun-tries,to reflect the distinctive characteristics of budgetary innovation in China.This concept contains the inherited change path of BPM practice in China,which is not only taking the management orientation as the original intent and main focus,but also promoting the dual complementary emphases on"performance management of governmental budg-et"and"performance-oriented budgetary system management".In the future,Chinese reformers should pay special at-tention to the theoretical interpretation of the dual connotation of"budgetary performance management",develop more synergy between the co-development of the managerial and political dimensions of the reform,and continue to innovate and develop newpaths of reform.

关 键 词：预算绩效管理 绩效预算 政府预算 绩效管理 

分 类 号：F812.3[经济管理—财政学]