国防预算中期管理制度的构建分析
发布时间：2018-11-18 21:32
【摘要】：当前国防部门预算制度在渐进变迁的过程中,面临着三重主要任务,即要从关注数目字管理功能逐步转型为关注公共治理功能、从支出过程控制导向逐步转型为支出结果导向、从合规型预算逐步转型为绩效型预算。国防部门探索实施预算中期管理制度,既是现代公共预算管理发展的趋势使然,也是适应国防预算自身制度特征和任务要求的必然选择。根据国防部门的职能任务、制度基础和政策目标特点,国防预算中期管理制度是包括政策规划的制定和分解、中期财政规划管控、项目绩效评价等"三位一体"的制度体系。其中,统筹政策规划的制定过程与经济资源配置过程是预算中期管理的内在属性,根据财政中期规划进行预算限额管控是预算中期管理的基本约束,通过项目绩效评价和反馈建立结果导向的绩效管理模式,是确保政策规划目标分解落实到项目评价指标上的基本保证。为了促进国防预算中期管理制度的实施,本文认为在渐进变迁的过程中,国防部门要健全预算管理的组织机构,建立相互制约的预算权力格局,并建立绩效评审委员会,以此促进预算中期管理不断取得实效。
[Abstract]:In the process of gradual change of the budget system of national defense department, it is faced with three main tasks, that is, from the function of number management to the function of public governance, from the direction of expenditure process control to the direction of expenditure result. From compliance budget to performance budget. It is not only the trend of the development of modern public budget management, but also the inevitable choice to adapt to the characteristics of the national defense budget system and the requirements of the task. According to the functions and tasks of national defense departments, the system foundation and the characteristics of policy objectives, the interim management system of national defense budget is a "trinity" system, which includes the formulation and decomposition of policy planning, the control of medium-term financial planning, the evaluation of project performance, and so on. Among them, the formulation process of overall policy planning and the process of allocation of economic resources are the inherent attributes of the medium-term budget management, and budget quota control according to the medium-term financial planning is the basic constraint of the medium-term budget management. Establishing a result-oriented performance management model through project performance evaluation and feedback is the basic guarantee to ensure that the policy planning objective is decomposed into the project evaluation index. In order to promote the implementation of the interim management system of national defense budget, this paper argues that in the process of gradual change, the defense department should perfect the organization of budget management, establish a mutually restricted budget power structure, and establish a performance review committee. In order to promote the budget management in the medium-term to achieve continuous effectiveness.
【作者单位】： 武警后勤学院;
【分类号】：F812.3
[Abstract]:In the process of gradual change of the budget system of national defense department, it is faced with three main tasks, that is, from the function of number management to the function of public governance, from the direction of expenditure process control to the direction of expenditure result. From compliance budget to performance budget. It is not only the trend of the development of modern public budget management, but also the inevitable choice to adapt to the characteristics of the national defense budget system and the requirements of the task. According to the functions and tasks of national defense departments, the system foundation and the characteristics of policy objectives, the interim management system of national defense budget is a "trinity" system, which includes the formulation and decomposition of policy planning, the control of medium-term financial planning, the evaluation of project performance, and so on. Among them, the formulation process of overall policy planning and the process of allocation of economic resources are the inherent attributes of the medium-term budget management, and budget quota control according to the medium-term financial planning is the basic constraint of the medium-term budget management. Establishing a result-oriented performance management model through project performance evaluation and feedback is the basic guarantee to ensure that the policy planning objective is decomposed into the project evaluation index. In order to promote the implementation of the interim management system of national defense budget, this paper argues that in the process of gradual change, the defense department should perfect the organization of budget management, establish a mutually restricted budget power structure, and establish a performance review committee. In order to promote the budget management in the medium-term to achieve continuous effectiveness.
【作者单位】： 武警后勤学院;
【分类号】：F812.3
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