预算绩效管理与财政政策效能提升--作用机理、现实困境和改革路径  

Budget Performance Management and Fiscal Policy Effectiveness Improvement:Action Mechanism,Realistic Dilemma and Reform Path

作　　者：何文盛[1] 申珊 HE Wen-sheng;SHEN Shan(School of Management,Lanzhou University,Lanzhou 730000,China)

机构地区：[1]兰州大学管理学院,甘肃兰州730000

出　　处：《东北财经大学学报》2024年第5期13-23,共11页Journal of Dongbei University of Finance and Economics

基　　金：国家社会科学基金重大项目“新时代财政政策效能提升的测度理论、方法与中国实践研究”(22&ZD089)。

摘　　要：作为提高财政资源配置效率和财政资金使用效益的重要手段,预算绩效管理有助于促进财政政策更加精准和可持续,真正做到把有限的财政资金高效地花在正确的地方。本文基于过程与结果相统一视角,从财政政策绩效和财政治理能力维度解析财政政策效能的内涵和构成,并从宏观、中观和微观三个层次探讨预算绩效管理提升财政政策效能的作用机理,厘清预算绩效管理与财政政策效能提升的内在关联。面对预算绩效管理提升财政政策效能的现实困境,应以理念强化、流程优化、要素支撑和公众参与为着力点,进一步深化预算绩效管理改革,从而为财政政策效能提质增效提供工具支持和路径保障。In the tight balance state of fiscal operation,active fiscal policies need to improve quality and efficiency and play an important role in the adjustment of supply and demand,risk resolution and other aspects.Budget performance management focuses on strengthening budget constraints,improving the efficiency of using fiscal funds and enhancing the capacity of national governance,which can effectively allocate limited financial resources to optimal areas and provide tool support and path guarantee for improving fiscal policy effectiveness.Therefore,it is necessary to explore the mechanism,realistic dilemma,and reform path of budget performance management to improve fiscal policy effectiveness,in order to provide theoretical references for the government to improve the quality and efficiency of budget performance management and enhance the efficiency of fiscal policy regulation in the future.From the perspective of the unity of process and result,this paper analyzes the connotation of fiscal policy effectiveness from the two dimensions of fiscal policy performance and fiscal governance capacity.It believes that it is the organic unity of ideal fiscal results and fiscal governance capacity,and takes the ideal fiscal results of total fiscal discipline,configuration effectiveness and operational effectiveness as the direct manifestation of the improvement of fiscal policy effectiveness.To achieve ideal fiscal results and focus on the budget management process and fiscal governance capacity,this paper theoretically explores the impact mechanism of budget performance management on the improvement of fiscal policy effectiveness from the macro,meso,and micro levels.It reveals how budget performance management can improve fiscal policy effectiveness through channels such as total revenue and expenditure management,strict control of debt scale,guarantee of key expenditure needs,advancement of efficiency threshold,and improvement of public service effectiveness and government personnel literacy.Based on the actual practice of

关 键 词：预算绩效管理 财政政策效能 总额财政纪律 配置有效性 运营有效性 

分 类 号：F812.1[经济管理—财政学]