预算绩效管理中的问责制与策略性行为探究  

Research on Accountability System and Strategic Behavior in Budget Performance Management

作　　者：姜国兵[1] JIANG Guo-bing(School of Public Management,South China Agricultural University,Guangzhou,Guangdong 510642)

机构地区：[1]华南农业大学公共管理学院,广东广州510642

出　　处：《岭南学刊》2024年第6期15-23,共9页Lingnan Journal

基　　金：广东省哲学社会科学规划2022年度学科共建项目“广东省民生微实事的政策跟踪及制度优化研究”(编号:GD22XGL14)。

摘　　要：“花钱必问效,无效必问责”的预算绩效管理理念提出之后,问责制在预算绩效管理工作中逐渐从原则性的规定变得具体起来。从现有的政策规定看,预算绩效问责制是一种行政问责的范畴。“花钱必问效”体现了对预算绩效这一财权的期待,即产出、效益如何界定的问题。“无效必问责”体现了对预算绩效这一财权的怀疑,即产出、效益是否实现的问题。预算部门的策略性行为主要存在于绩效目标设定、绩效评价和结果运用等三个环节,呈现出预算部门在各环节能够获取最大收益,但同时并没有实际改进绩效的行动表现。策略性行为使绩效结果偏离原有的绩效目标,进一步深化了漠视公共利益的态度,消解了公共责任,已经对公共利益产生了危害,需要保持警惕。After the budget performance management concept of“efficiency for spending money and accountability for inefficiency”was put forward,the accountability system gradually became specific from a principle-based regulation in the budget performance management.From the existing policy regulations,the accountability system for budget performance is a category of administrative accountability.“Efficiency for spending money”reflects the expectation of budget performance,that is,how to define output and efficiency.“Accountability for inefficiency”reflects the doubt about the financial power of budget performance,that is,whether the output and benefits have been achieved.The strategic behavior of the budget department mainly exists in the three aspects:performance target setting,performance evaluation and result application.It shows that the budget department can obtain the maximum benefit in each aspect,but at the same time there is no actual performance improvement.Strategic behavior deviates performance results from the original performance goals,further deepens the attitude of ignoring the public interest,dispels public responsibility,which has already caused harm to the public interest,and requires vigilance.

关 键 词：预算绩效 问责制 策略性行为 

分 类 号：D630[政治法律—政治学] F812.3[政治法律—中外政治制度]