预算绩效管理中的政府成本管控:现实问题、国际借鉴和强化对策  

Government Cost Control in Budget Performance Management:Realistic Problems,International Experience,and Improving Measures

作　　者：王泽彩 胡志勇[2] WANG Zecai;HU Zhiyong(Research Center for Government Performance,Chinese Academy of Fiscal Sciences,Beijing 100142;Research Center for Local Fiscal Performance,Jimei University,Xiamen Fujian 361021)

机构地区：[1]中国财政科学研究院政府绩效研究中心,北京100142 [2]集美大学地方财政绩效研究中心,福建厦门361021

出　　处：《经济纵横》2024年第10期94-101,共8页Economic Review Journal

基　　金：福建省社科基地重大项目“高质量发展背景下福建省部门预算绩效管理改革研究”(编号:FJ2022JDZ038)的成果。

摘　　要：自全面实施预算绩效管理改革以来,我国政府成本管控制度建设和实践取得一定成绩,但也存在不少问题,如全过程成本管控制度建设不足、成本核算制度无法满足预算绩效管理的成本信息需求、预算支出标准和成本项目定额标准缺失、成本合理性评价缺乏依据等。基于国内实践,借鉴国外做法,进一步加强政府成本管控,应建设并完善全过程成本管控制度;采用产出成本概念,增强成本管控的可操作性;出台国家基础预算支出标准,合理确定成本项目定额标准;加强绩效目标管理工作,明确绩效目标标准,合理评价成本绩效;持续改革公共决策机制,加强成本收益分析结果的应用;强化预算绩效管理激励约束,鼓励部门单位实施成本管控。Since the comprehensive implementation of budget performance management reform,China has achieved progress in the building and practice of the government cost control system.However,there are still problems,such as the unsound whole process cost control system,inability of the cost accounting system to meet the needs of budget performance management for cost information,lack of budget expenditure standards and cost item quota standards,and lack of a standard for cost rationality evaluation.In view of these problems,this paper puts forward the following suggestions.First,China should strengthen government cost control and establish a whole process cost control system according to the domestic practice and international experience.Second,the concept of output cost should be adopted to enhance the operability of cost control.Third,the national basic budget expenditure standards and reasonable cost item quota standards should be introduced.Fourth,the performance target management should be enhanced by clarifying the performance target standards for reasonable evaluation of cost performance.Fifth,the public decision-making mechanism should be reformed to promote the application of cost-benefit analysis results.Finally,the budget performance management incentives and constraints should be enhanced by encouraging the departments to implement cost control.

关 键 词：预算绩效 成本管控 成本效益分析 成本核算 

分 类 号：F812.3[经济管理—财政学]