摘要
实行绩效预算是20世纪80年代以来西方主要发达国家推行政府预算改革的新趋向,也是我国解决财政资金使用效率和效益低下问题的制度选择。绩效预算以结果为导向,以绩效评价为关键,以分权为激励,以监督和责任为约束,与投入导向型的传统预算制度明显不同。借鉴西方国家绩效预算制度实践的有益经验,我国深入推进绩效预算制度改革依然面临路径依赖、自身局限和制度环境等多个方面的约束。为此,我国应以《预算法》修改为契机,适时嵌入绩效预算制度,通过预算权在政府、权力机关和社会公众之间的优化配置,以绩效评价为核心的专门性制度建设和相关制度的及时跟进,为持续推进绩效预算改革提供有力的法律保障。
Performance-based budgeting, a way newly taken by western countries in government budgetary reform in the 1980s, is also a choice for China＇ s institutions to solve low efficiency and small gains of utilization of funds. Centering on outcome, stressing performance evaluation, and taking decentralization as stimulation and supervision and duty as restraints, performance-based budgeting varies sharply with traditional invest- ment-generated budgeting. Though reinforced by western countries＇ experiences, China still faces many difficuhies while effecting budgeting reform. To afford legal protection to the reform, China should, while modifying the Budget Act, timely introduce performance-based budgeting and set up a system that ensures power appropriately distributed among the government, the relevant authorities and the general public.
出处
《现代法学》
CSSCI
北大核心
2013年第1期85-98,共14页
Modern Law Science
基金
教育部人文社会科学研究规划基金项目"和谐社会建设中的分配制度改革与发展研究"(09YJA820016)
河北省高等学校人文社会科学研究重点项目"我国预算法律制度改革与发展研究"(SD2010001)
关键词
绩效预算
预算法律制度
绩效评价
performance-based budgeting
legal system of budget
performance evaluation
