地方政府绩效预算的能力建构:浙江省绩效预算改革的探索性研究

发布时间：2018-05-24 00:38

本文选题：绩效预算 + 财政改革　；参考：《经济研究参考》2017年51期

【摘要】：当前,绩效预算改革成为中央与地方政府财政改革领域的一项重要举措。研究发现各省级地方政府在绩效预算的改革与实践过程,其实施力度、覆盖程度、发展水平均存在较大的差异性,且在时间维度上呈动态变化。为解释这种差异性与动态变化的逻辑,本文建构了一个分析地方政府绩效预算能力的理论框架,从整合的视角来解释地方政府绩效预算能力的成长与变化逻辑。地方政府绩效预算能力包括三类核心能力:制度变迁能力、测量能力、组织能力。以浙江省绩效预算改革为例,从领导强力推动的绩效预算改革到实现"制度重组"的制度变迁能力为绩效预算管理提供了可持续性的制度保障,以绩效评价为突破口的测量能力保证了绩效预算管理在实践过程中的有效性与科学性;组织能力的提升则使之具备了全过程绩效预算管理能力。
[Abstract]:At present, the reform of performance budget has become an important measure in the field of fiscal reform of central and local governments. It is found that there are great differences in the implementation, coverage and development level of the provincial local governments in the process of reform and practice of the performance budget, and there is a dynamic change in the time dimension. In order to explain the logic of difference and dynamic change, this paper constructs a theoretical framework to analyze the performance budget ability of local government, and explains the growth and change logic of local government performance budget ability from the perspective of integration. The ability of local government performance budget includes three kinds of core competence: institutional change ability, measurement ability and organization ability. Taking the performance budget reform of Zhejiang Province as an example, the institutional change ability from the performance budget reform promoted by the leadership to the realization of "institutional reorganization" provides a sustainable institutional guarantee for the performance budget management. The measurement ability based on performance evaluation ensures the effectiveness and scientificalness of performance budget management in practice, and the promotion of organization ability makes it have the whole process performance budget management ability.
【作者单位】：浙江工商大学;
【分类号】：F812.3

【相似文献】