新时期预算绩效评价理论框架的重构问题研究  

Research on the reconstruction of the theoretical framework for budget performance evaluation in the new era

作　　者：周静 Zhou Jing(Zigong City Library,Zigong,Sichuan,643000)

机构地区：[1]自贡市图书馆,四川自贡643000

出　　处：《市场周刊》2025年第9期138-141,共4页Market Weekly

摘　　要：预算绩效评价在深化财政管理体制改革、提升政府责任意识、促进资源优化配置等多方面发挥重要作用,是推动国家治理体系和治理能力现代化的关键手段之一。但目前我国相关主体对预算绩效评价的认识仍不够全面,对其功能定位、价值取向、概念范畴等理解较为模糊,不清楚“为什么评”“如何评”“评什么”等,影响了预算绩效评价作用的发挥。对此,文章分析了预算绩效评价需遵循的三大基本原则,重构其理论框架,并提出一些优化策略。Budget performance evaluation plays an important role in deepening the reform of the fiscal management system,enhancing government responsibility awareness,and promoting optimized resource allocation.It is one of the key means to promote the modernization of the national governance system and governance capacity.However,at present,the understanding of budget performance evaluation by relevant entities in China is still not comprehensive enough,and there is a vague understanding of its functional positioning,value orienta-tion,conceptual scope,etc.It is unclear why,how,and what to evaluate,which affects the effectiveness of budget performance evalua-tion.In this regard,the article analyzes the three basic principles that budget performance evaluation should follow,reconstructs its theo-retical framework,and proposes some optimization strategies.

关 键 词：预算绩效评价 理论框架 重构 

分 类 号：F810.6[经济管理—财政学]