摘要
在预算制度类型学的框架下,追溯英国预算绩效管理的历史渊源,呈现英国近二十余年预算绩效管理围绕支出审查这条"红线",以总额控制、资源配置和运营效率的目标追求为"主旋律",依次经历了公共服务协议、业务计划、单部门计划和公共价值框架的变换,实现了预算与绩效管理的一体化。总体而言,政府更迭、部门与跨部门绩效管理的张力、外部价值和工具理性的冲突、绩效指标繁与简的矛盾是导致变换的关键因素。
Under the framework of budget system typology, this paper traces the history of budget performance management in the UK. It demonstrates that the UK’s budget performance management over the past20 years has been focusing on the“red line”of expenditure review, with the“main theme”of pursuing the targets of overall control, resource allocation and operational efficiency. It has experienced the transformation from public service agreements, business plans and single-department plans to public value frameworks,and finally realized the integration of budget and performance management. In general, transformations were caused by several key factors including changes of governments, tensions between departmental and crossdepartmental performance management, conflicts between outside values and instrumental rationality, and the contradiction between the complexity and simplicity of performance indicators.
作者
曹堂哲
王美桃
CAO Tang-zhe;WANG Mei-tao(School of Government,Central University of Finance and Economics,Beijing 100081;Budget Review Center,Ministry of Finance,Beijing 100820,China)
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2022年第1期135-147,共13页
Journal of Lanzhou University（Social Sciences）
基金
国家社会科学基金项目“我国政府部门预算参与和管理绩效作用机理的模型建构与实证检验研究”(20BZZ060)
教育部人文社会科学研究基金项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(19Y JC630005)
中央财经大学一流学科建设项目“新时代公共部门战略与绩效管理理论创新研究”
中央财经大学中国财政发展协同创新中心项目“英国预算绩效管理制度”。
关键词
预算绩效管理
支出审查
公共服务协议
预算制度类型学
公共价值
budget performance management
expenditure review
public service agreements
budget system typology
public values
