我国公共支出预算绩效管理改革:国际借鉴与国内溯源

发布时间：2018-05-22 08:09

本文选题：公共支出预算 + 绩效管理　；参考：《深圳大学学报(人文社会科学版)》2017年06期

【摘要】：进入新世纪以来,不少国家逐渐把绩效引入政府公共支出预算,很好地化解了一些亟待解决的深层次公共支出预算问题。而我国传统模式下的预算管理已经远远不能满足各级政府公共财政收支规模不断扩大的职能需求,现行绩效管理中存在着支出结构不合理、公共支出制度不健全等问题,因此,实施预算绩效管理是我国当前具有现实性和紧迫性的选择。从国外公共支出预算管理的经验看,绩效预算改革能够起到倒逼政府服务质量提升的作用;能够有效地避免财政资金的浪费,积极稳妥地实现财政收支的动态平衡。借鉴国外经验并结合我国当前预算管理的现实需要,加强和完善公共支出预算绩效管理体系建设应着力加强顶层设计,完善预算绩效管理的制度体系;建立健全公共预算支出管理的评估体系,以及健全绩效管理的沟通反馈体系等,让预算支出在"阳光"下运作,并通过加强绩效管理的大数据管理和云终端的共享力度来推动预算绩效管理体系的建设。
[Abstract]:Since entering the new century, many countries have gradually introduced the performance into the government public expenditure budget, which has resolved some deep-seated public expenditure budget problems to be solved. However, the budget management in the traditional mode of our country has been far from meeting the functional demands of the government at all levels of public finance revenue and expenditure scale constantly expanding. There are some problems in the current performance management, such as the unreasonable expenditure structure and the imperfect public expenditure system, and so on. The implementation of budget performance management is a realistic and urgent choice. From the experience of foreign public expenditure budget management, the performance budget reform can push the government to improve the quality of service, can effectively avoid the waste of financial funds, and actively and steadily achieve the dynamic balance of fiscal revenue and expenditure. Drawing lessons from foreign experience and combining with the actual needs of China's current budget management, strengthening and perfecting the construction of public expenditure budget performance management system should focus on strengthening the top-level design and perfecting the system of budget performance management; Establish and improve the evaluation system of public budget expenditure management, and improve the communication and feedback system of performance management, so that budget expenditure can operate in the "sunshine". It also promotes the construction of budget performance management system by strengthening the big data management of performance management and sharing of cloud terminals.
【作者单位】：武汉学院财会系;中山大学岭南学院;
【基金】：国家社会科学重大招标项目“新时期中国民生保障体系建设研究”(10&ZD038) 博士后科学基金面上资助项目“民生保障指标体系的构建与评价研究:基于财政效率视角”(2013M542231) 湖北省教育厅人文社会科学项目“清洁发展目标下的湖北公共财政优化研究”(2012G419)
【分类号】：D630.1;F812.45

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