从传统绩效预算走向新绩效预算的基础条件研究  

A Study of the Conditions Underlying the Move from Traditional Performance Budget to New Performance Budget

作　　者：马蔡琛[1] 朱雯瑛 Ma Caichen;Zhu Wenying

机构地区：[1]南开大学经济学院

出　　处：《财政研究》2025年第1期14-25,共12页Public Finance Research

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”(24ZDA038)。

摘　　要：从注重产出的传统绩效预算走向关注成果的新绩效预算,需要通过制度体系和技术工具的双重变革才能实现。这些变革使得现代预算制度展现出更高的运作效率与可持续发展能力。通过对两种绩效预算的对比分析,深入探索预算绩效管理发挥效用的基础条件,未来应该在制度体系方面,强化预算编制的中期框架,完善预算支出分类体系以引入规划分类,推动预算绩效专门性立法;在技术工具方面,将基线筹划融入到自上而下的预算编制过程,强化成本效益分析在事前功能评估中的应用,研究出台公共部门产出成本核算指南。在上述基础条件进一步健全与巩固之后,预算绩效管理将有望在零基预算改革与财政资源统筹中发挥出更大的效能。The move from traditional output-oriented performance budget to new performance budget that focuses on outcome will be realized through a combination of changes in institutional systems and technical tools.These changes have enabled performance budget to demonstrate greater operational efciency and sustainability.Through the comparative analysis of the two types of performance budget, the basic conditions for the efectiveness of budget performance management are explored. In terms of the institutional system, the mediumterm framework should be strengthened, the expenditure classifcation system should be improved to introduce the program classifcation, and the special legislation of budget performance should be promoted. In terms of technical tools, we can integrate baseline planning into the top-down budgeting process, strengthen the use of cost-beneft analysis in ex-ante assessments, and introduce guidelines for accounting output costs. With the improvement and consolidation of the mentioned basic conditions, budget performance management is expected to play a more efective role in zero-based budget reforms and the integration of fnancial resources.

关 键 词：现代预算制度 预算绩效管理 零基预算 财政资源统筹 

分 类 号：F812[经济管理—财政学]