摘要
本文回顾了美国联邦政府近百年预算绩效管理四个阶段中第二阶段与第四阶段的代表性的预算绩效与管理实践,分析了联邦政府三次重大预算绩效改革的特点。基于此,运用比较分析法阐述《中共中央国务院关于全面实施预算绩效管理的意见》实现了绩效管理理念、机制再造、聚力增效与绩效管理路径闭合等创新。从行政管理制度设计、预算实施过程以及绩效信息的使用等方面对我国全面实现预算绩效与管理提出了建议:整合预算管理与行政管理、明晰事权与支出责任;预算管理的民主化、理性化,行政结构的扁平化、网络化;强化部门使命、预算绩效目标、绩效指标及绩效计量之间的相关性;可靠、可用的绩效信息系统建立与维持;预算绩效结果由消极使用应转变到积极使用。
This paper is based on the representative budget performance and management practices of the second and fourth phases of the federal government and the characteristics of the three budget performance reforms,including managerialism oriented, use efficiency as the core. Using comparative analysis method to elaborate the opinions of the CPC central committee and the state council on the comprehensive implementation of budget performance management, it has achieved three innovations, namely, the concept of performance management, mechanism reconstruction, synergy and closure of performance management path. From the three aspects of the design of administrative management system, the process of budget implementation and the use of performance information, this paper puts forward five countermeasures and suggestions for the comprehensive realization of budget performance and management in China.
作者
鲁清仿
王全印
赵光辉
LU Qing-fang;WANG Quan-yin;ZHA0 Guang-hui(Business of School,Henan University,Kaifeng 475000,China;Marx College,Henan Polytechnic University,Jiaozuo 454150,China;School of Public Administration,Guizhou University of Finanac and Economics,Guiyang 550025,China)
出处
《中国软科学》
CSSCI
CSCD
北大核心
2019年第12期161-169,共9页
China Soft Science
基金
国家社科基金资助(15BJY020)
河南省软科学项目资助(172400410635)
关键词
美国联邦政府预算管理
预算绩效管理
政府绩效管理
US federal government performance budget management
budget performance
government performance management
