美国绩效预算改革研究：效果、因素及启示

发布时间：2018-03-02 02:32

本文关键词： 美国绩效预算改革效果评价原因分析预算改革定位　出处：《复旦大学》2013年硕士论文　论文类型：学位论文

【摘要】：20世纪80年代,随着新公共管理改革的兴起,公共预算制度也随之发生了重大变革。为了优化公共资源配置并且提高政府的管理效率,以英国、美国、澳大利亚、新西兰等为代表的OECD国家普遍建立起了“绩效预算”的制度框架和运行机制,绩效预算的理论和实践从此得到深化和发展。“绩效预算”是将资源分配与可评价结果相联系的预算模式。它通过制定战略目标、按完成目标的工作量拨付预算资金、并通过对绩效指标的测量和对目标完成情况的评价,实现对预算过程和公共资源使用效率的有效监督。绩效预算的有效性可以从“过程维度”和“决策维度”来进行评价。“过程维度”仅仅强调绩效信息在绩效预算过程中的作用发挥,而“决策维度”则要求资源分配必须完全取决于绩效结果。从美国绩效预算在联邦政府和州、地方政府的运行状况来看,绩效预算在“过程维度”之下是有效的,而在“决策维度”之下是相对无效的。有效的原因在于美国相关法律的建立落实在制度上和程序上为绩效预算的实行保驾护航,有效的绩效评价框架和工具也有助于绩效信息的充分发挥和利用。而相对无效的原因在于各种政治因素、文化因素、以及美国支出结构的不断固化分解了绩效对于预算的决定性作用。绩效预算在“过程维度”之下的有效性和在“决策维度”之下的无效性最终引发对绩效预算改革的定位思考。公共预算的本质是政治的,是冲突,在其本质之下,绩效预算如果作为一种“管理工具”和“决策参考”应用于政治过程,它将发挥积极作用并最终走向成功。但是如果一味将其定位于一种“决策工具”以去改变现有的政治过程,那么它将注定失败。对美国绩效预算改革的效果评价、原因分析以及对绩效预算改革的理性定位给我国的预算改革带来诸多启示。但我国的预算管理制度在预算组织结构和预算程序上与美国具有较大差异。因此,应以国情出发,针对我国的预算管理薄弱环节以及绩效预算改革所面临的共性问题进行借鉴和学习。建议包括：健全预算法律体系、构建绩效指标和绩效评价框架、培养专业预算人员、理清绩效与预算之间的关系、以及管理好对绩效预算改革的期望。
[Abstract]:In 1980s, with the rise of new public management reform, the public budget system also underwent major changes. In order to optimize the allocation of public resources and improve the efficiency of government management, to the United Kingdom, the United States, Australia, The OECD countries, such as New Zealand, have generally established the institutional framework and operating mechanism of "performance budget". The theory and practice of performance budgeting are thus deepened and developed. "performance budgeting" is a budget model that links the allocation of resources to evaluable results. Through the measurement of the performance indicators and the evaluation of the achievement of the target, the effective supervision of the budget process and the efficiency of the use of public resources is realized. The effectiveness of performance budgeting can be evaluated from "process dimension" and "decision dimension". "process dimension" only emphasizes the role of performance information in the performance budget process. The "decision dimension" requires that the allocation of resources must be completely dependent on the performance results. From the performance budget in the federal government, state, and local governments, performance budget is effective under the "process dimension." The effective reason is that the establishment and implementation of relevant laws in the United States, in terms of system and procedure, is a guarantee for the implementation of the performance budget. Effective performance evaluation frameworks and tools also contribute to the full use and utilization of performance information. And the constant solidification of the spending structure of the United States decomposes the decisive role of performance in the budget. The effectiveness of the performance budget under the "process dimension" and the ineffectiveness under the "decision dimension" ultimately lead to the orientation of the reform of the performance budget. The nature of the public budget is political, conflict, under its essence. When performance budgeting is applied as a "management tool" and "decision reference" in the political process, It will play a positive role and eventually succeed. But if it is positioned as a "decision-making tool" to change the existing political process, it will be doomed to failure. Evaluation of the effectiveness of the performance Budget Reform in the United States, The reason analysis and the rational orientation to the performance budget reform bring a lot of enlightenment to the budget reform of our country. However, the budget management system of our country is quite different from that of the United States in budget organization structure and budget procedure. Therefore, we should proceed from the situation of our country. Aiming at the weak link of budget management in our country and the common problems faced by the reform of performance budget, the suggestions include: perfecting the legal system of budget, constructing the performance index and performance evaluation framework, training the professional budget personnel. Clarify the relationship between performance and budget and manage expectations for performance budget reform.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F817.12

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