财政空间紧运行下的法定支出预算绩效管理研究  

Research on Performance Management of Statutory Expenditure under Tight Fiscal Space

作　　者：马蔡琛[1] 赵笛 Ma Caichen;Zhao Di

机构地区：[1]南开大学经济学院,天津300071

出　　处：《复印报刊资料（财政与税务）》2023年第5期34-41,共8页

基　　金：国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(编号:19ZDA071);广东省财税大数据重点实验室开放基金项目“基于财政大数据的预算绩效管理研究”(编号:2019B121203012)的成果。

摘　　要：当前财政空间的紧运行态势逐渐突出,预算绩效管理是扩大财政空间的有效方法之一。特别是对于法定支出而言,其战略性增长、时滞性和不确定性等特殊性质给绩效管理带来新的挑战,层层加码的法定支出责任使不同层级政府间绩效监管主体责任和侧重点难以确定。而当前法定支出绩效管理也存在项目执行率低、绩效管理动力不足、目标指标设置和预算编制不够科学等问题。为了在当前财政空间紧运行下深化法定支出绩效管理,可以从战略变革、支出分类管理、绩效评价结果应用,以及不同层级间的绩效管理体系建设等方面加以具体谋划。At present,the problem of tight fiscal space has gradually become prominent.Budget performance management is one of the methods to create fiscal space.Especially for statutory expenditure,its strategic and time-lag features bring difficulties and challenges to performance management.However,the current statutory expenditure performance management also has problems such as low execution rate,insufficient performance management motivation,unscientific setting of indicators and budget preparation.On this basis,how to deepen the performance management of statutory expenditure under the current tight fiscal space can be specifically planned from strategic reform,expenditure classification management,application of performance evaluation results,and the construction of performance management system between different levels.

关 键 词：预算绩效管理 法定支出 财政空间紧运行 

分 类 号：F812.3[经济管理—财政学]