预算绩效指标体系的全面审视与改革思路:一个整体性分析框架  

The Comprehensive Review and Reform Ideas of the Budget Performance Index System:a Holistic Analysis Framework

作　　者：姜国兵[1] 韩笑 JIANG Guobing;HAN Xiao

机构地区：[1]华南农业大学公共管理学院,广东广州510642 [2]广东财经大学人力资源学院,广东广州510320

出　　处：《深圳社会科学》2025年第1期26-35,共10页Social Sciences in Shenzhen

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”(GD22XGL14);教育部人文社会科学研究青年基金项目“环境规制绩效差异研究:动态效应、机制识别与差异化路径”(24YJC630066)。

摘　　要：指标体系在绩效评价中处于核心位置,优化预算绩效指标体系是全面深化预算绩效管理改革的重要基础和关键路径。预算绩效指标承担价值判断和管理导向职能,存在实质上呈现绩效目标的科学性、形式上呈现绩效指标的可衡量性和功能上呈现结果的有效性的三重特性。基于预算绩效指标体系的基本特性,构建“价值导向-规范控制-激励发展”三重功能分析框架,引入指标固恋理论,对地方政府预算绩效指标测量实践进行分析。研究发现,绩效指标科学性、准确性和有效性不足导致难以充分发挥价值引导、规范控制和激励发展功能,严重影响预算绩效管理效能。绩效目标结构不完整和价值缺失限制了绩效指标的科学性,导致绩效目标价值引导功能不足;绩效目标指标之间关联模糊和指标结构失衡削弱了绩效指标的可测量性和准确性,无法充分发挥规范控制功能,造成绩效测量过程失范和测量结果偏差;受限于评价主体专业性和评估方法程序规范性,难以形成以目标为牵引、以结果为导向的绩效改进方案,阻碍激励发展功能的充分发挥。深层原因在于量化诉求不断高涨,忽视了并非所有目标都能够测量的客观事实,过度追求指标测量使其陷入指标固恋困境,造成公共价值损失、目标偏离和数字形式主义,消解了绩效指标功能。需要在价值融入、过程控制和激励改进层面实施预算绩效指标改革,为全面深化预算绩效管理改革破除指标固恋障碍。The index system is the core of performance evaluation.The reform of budget performance index system is an important foundation and key path to comprehensively deepen the reform of budget performance management.Budget performance indicators bear the functions of value judgment and management orientation,and have three characteristics:scientific performance objectives in essence,measurable performance indicators in form and effectiveness of results in function.Based on the basic characteristics of the budget performance indicator system,the three-function analysis framework of“value-oriented,standardized control and incentive development”is constructed.The index fixation theory is introduced to analyze the measurement practice of local government budget performance indicators.The lack of scientificity,accuracy and effectiveness of performance indicators makes it difficult to give full play to the functions of value guidance,standardized control and incentive development,and seriously hinders the deepening reform of budget performance management.The incomplete structure and value absence of performance targets limit the scientificness of performance indicators,resulting in insufficient value guidance function of performance targets.The ambiguous correlation between performance targets and indicators and the unbalanced indicator structure weaken the measurability and accuracy of performance indicators.Thus it fails to fully play the role of normative control and causing dysfunction in the performance measurement process and deviation in measurement results.Limited by the professionalism of the evaluation subject and the normativity of evaluation methods and procedures,it is difficult to form a performance improvement plan that is driven by goals and oriented towards results,thus hindering the full play of the incentive development function.The deep reason lies in the increasing demand for quantitative measurement,ignoring the objective fact that not all targets can be measured,excessively pursuing the measuremen

关 键 词：绩效目标 绩效指标 预算绩效改革 测量失灵 指标固恋 

分 类 号：F812.3[经济管理—财政学]