地方政府预算绩效评价结果应用的关键影响因素及其作用机制——基于信息生态理论的分析框架  

The Key Influencing Factors and Mechanisms of the Application of Local Government Budget Performance Evaluation Results:Based on the Analysis Framework of Information Ecology Theory

作　　者：何文盛[1] 申珊 He Wensheng;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：《浙江大学学报(人文社会科学版)》2025年第1期74-89,共16页Journal of Zhejiang University:Humanities and Social Sciences

基　　金：国家社科基金重大项目(22&ZD089)。

摘　　要：预算绩效评价结果应用通过目标与反馈的充分结合,能够有效形成全过程预算绩效的闭环管理,提高公共部门的财政治理效能。地方政府预算绩效评价结果应用行为与制度压力、变革型领导和结果可靠性息息相关。实证研究发现:制度压力是助推地方政府预算绩效评价结果应用最直接、最有力的影响因素;变革型领导和结果可靠性分别是地方政府预算绩效评价结果应用的内在拉力和重要支撑,并在制度压力对结果应用的影响过程中发挥重要传导作用,呈现不同程度的影响效果。破解地方政府预算绩效评价结果应用困境,需要完善制度压力驱动机制、优化组织领导风格以及强化绩效评价能力。The creation of a closed-loop in budget performance management,the optimization of budget allocation decisions,and the enhancement of government governance efficiency are key results achieved through the application of budget performance evaluation results.In response to the specific requirements set forth by the Central Committee of the Communist Party of China and the State Council to"strengthen the application of performance evaluation results",institutional construction and innovative methods for the application of budget performance evaluation results are actively pursued by local governments.Nevertheless,the extent to which local government budget performance evaluation results are applied remains quite limited in terms of both breadth and depth,and research on the factors influencing the application of these results is also characterized by fragmentation and piecemeal efforts.Therefore,an exploration into the key factors and their influencing mechanism regarding the application of local government budget performance evaluation results is of considerable theoretical and practical significance.Based on the information ecology theory,a model of key influencing factors for the application of budget performance evaluation results has been constructed in this paper,which includes institutional pressure,transformational leadership,and result credibility,covering three levels:external environment,organizational characteristics,and result traits.The model includes institutional pressure,transformational leadership,and result reliability.The study,which focuses on county-level governments,utilizes structural equation model to investigate the impact of various factors on the application of local government budget performance evaluation results.It has been found that:(l)Institutional pressure,transformational leadership,and result reliability all exert a positively direct impact on the application of local government budget performance evaluation results.Institutional pressure is identified as the most direct and powe

关 键 词：地方政府 预算绩效评价结果应用 制度压力 信息生态理论 

分 类 号：F812.3[经济管理—财政学]