省直管县体制下基层预算绩效管理改革研究  

Reform of Budget Performance Management of Counties Directly under the Province

作　　者：马蔡琛[1] 马刘丁 MA Caichen;MA Liuding(School of Economics,Nankai University,Tianjin 300071)

机构地区：[1]南开大学经济学院,天津300071

出　　处：《经济纵横》2025年第2期110-118,F0002,共10页Economic Review Journal

基　　金：国家社会科学基金重大项目“健全预算制度加强财政资源和预算统筹研究”(编号:24ZDA038)的成果。

摘　　要：基层预算绩效管理是健全现代预算制度的重要内容。省直管县改革作为省以下财政体制改革的关键一环,有助于精简财政管理层级、提升组织效率和管理水平。在省直管县体制下考察预算绩效管理的纵深推进,对于提升财政资金的使用效益、缓解基层财政收支矛盾具有重要意义。研究发现,省直管县改革对基层预算绩效管理产生了多方面影响,相较于市管县,省直管县在预算编制执行、支出结构等方面表现出更高的预算绩效管理水平,但在实践中也面临着监管制度规定有待完善、绩效信息缺乏横向可比性、评价结果应用难度大等挑战。为深化基层预算绩效管理,可从预算管理制度规定、预算绩效评价指标、预算绩效信息公开与应用、预算过程的公众参与等方面加以具体谋划。Primary-level budget performance management is an important part of improving the modern budget system.The reform of budget performance management of counties directly under the province,as a key part of the financial system reform below the provincial level,helps to streamline the financial management hierarchy and improve the organizational efficiency and management level.Promoting the reform of budget performance management of counties directly under the province is of great significance for improving the efficiency of fiscal fund utilization and alleviating the contradiction between primary-level fiscal revenue and expenditure.The results show that the reform of budget performance management of counties directly under the province has had multiple impacts on primary-level budget performance management.Compared with counties under the city,counties directly under the province show improved budget performance management in budget preparation,execution,and expenditure structure.However,in practice,they also face challenges such as unsound regulatory systems,lack of horizontal comparability of performance information,and difficulty in applying evaluation results.The primary-level budget performance management can be reformed from budget management system regulations,budget performance evaluation indicators,budget performance information disclosure and application,and public participation in the budget process.

关 键 词：省直管县 预算绩效管理 参与式预算 现代预算制度 财政资源统筹 

分 类 号：F812.3[经济管理—财政学]