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。
In the new century, many countries have introduced performance into public expenditure budgeting,offering good solutions to some urgent deep-seated problems in public expenditure budgeting. China＇s traditional budgeting management is far from perfect to meet the needs of ever-expanding fiscal revenue and expenditure. The present performance management has problems such as unreasonable expenditure structure and incomplete public expenditure system. Therefore, the implementation of budgeting performance management is a realistic and urgent choice for China. Foreign experience in public expenditure budgeting management shows performance budgeting reform can push the government to improve its service, effectively avoid wasting fiscal funds, and actively and steadily achieve a dynamic fiscal balance. Based on foreign experience and Chinese reality, to strengthen and improve the construction of public expenditure budgeting performance management system, we should focus on top design and improve budgeting performance management system. Besides, we have to establish a sound public budget expenditure management evaluation system, and improve communication and feedback system in performance management so as to make budget expenditure more transparent. Furthermore, we should strengthen big data management in performance management and promoting sharing in the cloud so as to help build budget management system.
出处
《深圳大学学报（人文社会科学版）》
CSSCI
北大核心
2017年第6期126-132,共7页
Journal of Shenzhen University：Humanities & Social Sciences
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)
关键词
公共支出预算
绩效管理
财政资金使用效益
预算绩效管理体系建设
public expenditure budgeting
offering good solutions
urgent
deep-seated problems
budgeting
Foreign experience
