摘要
2015年至今实施的单部门计划是英国政府预算绩效管理的最新形式。单部门计划的创新之处在于,它集成了雷纳评审的效率审查、公共服务协议的交付协议、部门业务计划的战略目标体系、支出审查的成本控制等方面,展现了英国政府预算绩效管理渐次完善再系统集成的特征。单部门计划对于我国建立部门绩效计划制度、建立跨部门目标管理机制、实现绩效目标的层级分解、设定部门物有所值目标和项目、完善部门整体绩效报告制度,深化预算与绩效管理一体化具有重要的借鉴意义。
The Single Departmental Plans(SDP)implemented since 2015 is the latest form of budget performance management in the British government.SDP integrates the efficiency review of Rayner Scrutiny Programme,the delivery agreement of public service agreement,the strategic objective system of departmental business plan,and the cost control of expenditure review,which show the gradual improvement and system integration of the British budget performance management.SDP has important referential value for China in many respects,including the establishment of departmental performance planning system,the construction of value-for-money objectives and projects,the concentration of service delivery management,the build of a cross-departmental objective management mechanism,as well as the development of the overall departmental performance reporting system.
作者
曹堂哲
纪元
Cao Tangzhe;JiYuan(School of Government,Central University of Finance and Economics,Beijing 100081)
出处
《中国行政管理》
CSSCI
北大核心
2021年第1期131-137,共7页
Chinese Public Administration
基金
国家社科基金一般项目“我国政府部门预算参与和管理绩效作用机理的模型建构与实证检验研究”(编号:20BZZ060)
教育部人文社科青年项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(编号:19YJC630005)
中央财经大学一流学科建设项目“新时代公共部门战略与绩效管理理论创新研究”
关键词
单部门计划
预算绩效
绩效指标
single departmental plans
budget performance
performance indicator
作者简介
曹堂哲,中央财经大学政府管理学院教授;纪元,中央财经大学政府管理学院硕士研究生,北京100081
