摘要
以美国为代表的OECD国家在上世纪中期开始进行绩效预算改革。到上世纪80年代,在新公共管理运动的推动下,基于善治理念和强化公共支出管理的愿望,这些国家进行了更大规模的预算管理改革。改革主要有三个方面:一是继续推行绩效预算并不断改进;二是向支出机构下放管理自主权;三是引入中期预算改革。以产出为导向的绩效预算改革与向支出机构下放管理自主权本就是"异曲同工",而加入中期预算改革的思路是否暗示了二者有着互为联动、互相促进的作用?本文从中期预算与绩效预算的基本内涵入手,分析了中期预算与绩效预算相衔接的基本效应,归纳出二者的逻辑联系,进而提出在中期预算框架下进一步推进我国预算绩效管理改革的具体建议。
OECD countries such as United states have carried out performance budget reform since the middle of last century.Driven by the New Public Management Movement,these countries have undertaken larger budget management reforms based on the concept of good governance and the desire to strengthen public expenditure management since the 1980s.The reform was carried out in the following three aspects:firstly,continuing practicing and improving performance budget;secondly,decentralizing management autonomy to expenditure agencies;thirdly,introducing the framework of medium-term public finance.The output-oriented performance budget reform and the decentralization of management autonomy to the expenditure agencies are different in approach but equally satisfactory in result,and does the idea of integrating the medium-term fiscal framework suggest that the two have a mutual linkage and mutual promotion?Starting from the fundamental connotations of medium-term budget and performance budget,this paper analyzes the basic effects of connecting mediumterm budget with performance budget,summarizes the logic relationship between them and puts forward concrete suggestions for further driving China’s budget performance management reform under the medium-term budget framework.
作者
崔惠玉
周伟
Cui Huiyu;Zhou Wei
出处
《财政研究》
CSSCI
北大核心
2020年第1期87-95,共9页
Public Finance Research
基金
国家社会科学基金一般项目“现代财政视阈下学前教育政府供给机制创新研究”(15BGL042)
中国博士后科学基金第9批特别资助(2016T90068)“基于内部控制和风险防范的中期预算制度构建研究”、中国博士后科学基金第58批面上项目(2015M581034)“中期预算管理的理论研究”的阶段性研究成果.
关键词
预算绩效管理
中期预算
政府治理
现代预算制度
Budget Performance Management
Medium-Term Budget
Government Governance
Modern Budget System
作者简介
崔惠玉,东北财经大学财政税务学院教授,副院长,硕士生导师;周伟,上海财经大学公共经济与管理学院博士研究生。
