摘要
哪些因素及其何种组合会对地方政府预算绩效管理改革产生决定性影响?相关实证研究仍十分有限。本文从组织外部、组织内部、组织间关系三个层面出发,构建一个包含五个前因条件的理论框架,运用模糊集定性比较分析方法,对2015—2018年31个省级政府预算绩效管理改革的关键影响因素及其复杂因果关系进行组态分析。研究发现,提升地方政府预算绩效管理改革成效需兼备理念认同和能力经验,并且存在水平合作模式和权威引领模式两种路径。预算绩效管理改革的组态效应与发展环境对地方官员和预算单位行为选择的非线性影响有关。研究结论对于从组态视角探索预算绩效管理改革提质增效路径具有重要的意义。
There is still a lack of research on the factors and the combination of factors that have a decisive impact on local government budget performance management reform.In this paper,we construct an theoretical framework containing five influencing factors from three levels:external,internal,and inter-organizational relationships.On this basis,we use fuzzy-set Qualitative Comparative Analysis as the research method to analyze the complex causality of 31 provincial governments’ budget performance management reform and find that,enhancing the effectiveness of local government budget performance management reform requires both idea identity and competence experience,and the two paths are the horizontal cooperation model and the authority leading model.This configuration effect is related to the nonlinear influence of the development environment on the behavior choices of local officials and budget units.The findings are important for exploring the path to improve the quality and effectiveness of budget performance management reform from the perspective of configuration.
作者
李佳鹏
王红梅
Li Jiapeng;Wang Hongmei
出处
《财政研究》
CSSCI
北大核心
2022年第8期114-128,共15页
Public Finance Research
基金
国家社会科学基金一般项目“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青年项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(19YJC630005)。
关键词
预算绩效管理
绩效预算
模糊集定性比较分析
影响因素
Budget Performance Management
Performance Budget
Fuzzy-Sets Qualitative Comparative Analysis
Influencing Factors
