可持续视角下预算绩效管理的现实要求与实践方向  

Realistic Requirement and Practical Direction of Budget Performance Management from a Sustainable Perspective

作　　者：马蔡琛[1] 管艳茹 MA Caichen;GUAN Yanru(School of Economics,Nankai University,Tianjin 300071,China)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《山东财经大学学报》2024年第4期5-13,共9页Journal of Shandong University of Finance and Economics

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”(19ZDA071)。

摘　　要：面对财政收支矛盾突出的现实,提升预算可持续性成为现代财政制度建设的重要内容。从可持续视角出发,预算总量的可控性、绩效约束的有效性、中期框架下的绩效保证,体现了新时代预算绩效管理的新要求。具体而言,通过提升预算透明度与强化隐性债务绩效管理,加快推进阳光财政建设、有效化解预算风险;结合零基预算与绩效导向,合理确定预算优先序、加强预算绩效信息的有效应用;加强中期财政规划对年度预算的约束,并促进其与绩效管理的有效结合,进而实现预算绩效管理从年度向中期的可持续拓展。Faced with the reality of the prominent contradiction between fiscal revenue and expenditure,improving budget sustainability has become an important content of modern fiscal system construction.From a sustainable perspective,the controllability of total budget amount,the effectiveness of performance constraint and the performance assurance within mid-term framework reflect the new requirements of budget performance management in the new era.Specifically,it is necessary to accelerate the construction of sunshine finance and effectively resolve budget risks by improving budget transparency and strengthening implicit debt performance management,to reasonably determine budget priorities and strengthen the effective application of budget performance information combined with zero-based budgeting and performance orientation,and to strengthen the constraint of mid-term fiscal planning on annual budget and promote their effective integration with performance management,thereby achieving the sustainable expansion of budget performance management from annual to medium term.

关 键 词：预算绩效管理 现代预算制度 财政可持续 中期财政规划 

分 类 号：F812.3[经济管理—财政学]