预算绩效听证的典型国家经验及其借鉴  

Typical National Experiences and References of Budget Performance Hearings

作　　者：莫仕懿 杨帆 Mo Shiyi;Yang Fan

机构地区：[1]中央财经大学政府管理学院

出　　处：《财政科学》2025年第2期141-152,共12页Fiscal Science

摘　　要：听证因同时具备证据导向性与公众参与性,成为现代国家预算绩效管理的制度工具之一。我国预算听证制度起步较晚,虽在地方层面进行了多样化探索,但2021年预算绩效听证正式纳入预算审查监督体系后,预算绩效听证真正具备了公众参与预算监督的合法性。比较研究表明,法治化的制度框架、多元化的程序设计以及公民素养培育构成典型国家基本经验。当前我国预算听证实践仍具有显著的非制度化治理特征,客观要求在推进预算绩效听证改革时采取“破立并举”与“取长补短”的策略,通过明确听证的管理属性、构建规范化制度体系、拓展实践场域等举措,推动形成具有中国特色的公众参与预算绩效管理新模式。Hearings have become one of the common institutional tools for modern national budget performance governance,as they possess both evidence orientation and public participation.The budget hearing system in China started relatively late.Although diversified explorations have been carried out at the local level,after the budget performance hearing was officially included in the budget review and supervision system in 2021,it truly has the legitimacy prerequisite for public participation in budget supervision.Comparative studies have shown that the institutional framework of rule of law,diversified program design,and cultivation of civic literacy constitute the basic experience of typical countries.The current practice of budget hearings in China still has significant non-institutionalized governance characteristics,which objectively requires the adoption of a strategy of breaking through and complementing each other's strengths and weaknesses in promoting the reform of budget performance hearings.This includes clarifying the management attributes of hearings,constructing a standardized institutional system,expanding practical fields,and other measures to promote the formation of a new model of public participation in budget performance management with Chinese characteristics.

关 键 词：预算绩效管理 预算绩效听证 公众参与 

分 类 号：F810.3[经济管理—财政学] F811.3