绩效预算的难点分析:基于理论假设的视角

Analysis of the Difficulties of Performance Budgeting:A Perspective from Theoretical Hypothesis

绩效预算是一种被西方国家证明了其先进性的预算,但绩效预算制度的实施是建立在目标的一致性、绩效测量的科学性与绩效信息的真实性等理论假设基础上的,要满足这些理论假设基础条件,各国面临共同困难。对于我国,挑战不仅在于此,我们还要解决由于本国国情的特殊性所产生的问题。为此,我们目前的选择应该是从满足绩效预算的理论假设出发,创造条件,为今后全面实施绩效预算奠定基础。

Pedormance budgeting is an advanced budget model, which has been proved by western countries. But the implementation of performance budgeting is based on the theoretical hypotheses of the consistency of objects, the scientific nature of performance measurement and the reality of performance information. To meet the basic needs of these theoretical hypotheses, each country faces common difficulties. For our country,the challenges are more than this, for we must also solve the problems due to the specific conditions of our country. So presently we should choose to take measures to satisfy the needs of theoretical hypotheses, create conditions and lay a foundation for the full implementation of performance budgeting later.