摘要
我国自2018年开始实施的全面预算绩效管理改革显著提高了公共资金使用效益(运营绩效),但是预算的可持续性(预算总额)和公共资源的有效配置问题却相对被忽视了。相对于预算的运营绩效,预算的总量、配置绩效更为重要。当前,由于经济下行压力加大,我国实行了大规模的减税降费和更加积极的财政政策,致使财政收支不平衡性加大,预算的可持续性问题与资源的有效配置问题凸显。基于此,本文从“总额财政纪律、配置优化和运营绩效”三位一体的广义预算绩效观出发,按照预算管理的四个主要阶段——预算准备、审查、实施与监督,针对我国预算绩效管理改革中存在的现实问题,提出了我国进一步深化预算绩效管理改革的基本思路,以期提高我国预算绩效管理的系统性、效益性与可持续性。
The comprehensive budget performance management reform implemented in 2018 in our country has significantly improved the use of public funds(operating performance).However,the sustainability of the budget(total budget)and the efficient allocation of public resources are relatively neglected.Compared with the operating performance of the budget,the total budget,allocation performance is more important.At present,due to the increasing downward pressure on the economy,our country has implemented a large-scale tax reduction and a more active fiscal policy,resulting in sharp financial revenue and expenditure contradictions,the sustainability of the budget and the effective allocation of resources are prominent issues.Based on this,from the“total fiscal discipline,allocation optimization and operational performance”of the three-in-one broad budget performance view,according to the four main stages of budget management-budget preparation,examination,implementation and supervision,targeting the outstanding problems existing in the reform of budget performance management in our country,this paper puts forward the basic thought of deepening the budget performance management reform in our country,in order to improve the systematicness,efficiency and sustainability of our budget performance management.
作者
施青军
杨帆
Shi Qingjun;Yang Fan(School of Government,Central University of Finance and Economics,Beijing 100098)
出处
《中国行政管理》
CSSCI
北大核心
2023年第12期10-14,共5页
Chinese Public Administration
基金
中央财经大学创新科研项目“财政支出政策评价-理念、方法与挑战”
清华大学乡村振兴工作站项目“农业现代化发展水平空间布局评价与发展路径探索”(编号:XQ0102001)。
关键词
预算绩效管理
绩效管理改革
预算绩效观
Budget Performance Mmanagement
Performance Management Reform
Budget Performance Perspective
作者简介
施青军,中央财经大学政府管理学院教授;通讯作者:杨帆,中央财经大学政府管理学院博士研究生,北京100098。
