政府部门预算支出管理制度改革的路径选择——基于新制度经济学的解析

Path Selection for the Reform of Budget Expenditure Management System of Governmental Departments—Analysis Based on New Institutional Economics

转轨时期的我国政府部门预算支出管理制度,兼有与计划经济相适应的投入控制型预算管理制度和与市场经济相适应的政府绩效预算管理制度的双重特征;政府部门预算支出管理制度改革的路径选择,反映了当前公共财政制度体系改革的核心价值取向。借鉴新制度经济学理论,部门预算支出绩效管理是政府预算管理拟合市场制度的改革,将极大地降低预算管理的交易成本;有控制的部门预算支出绩效管理改革是我国政府预算管理制度变迁的客观需要,具有诱使性和强制性两种制度变迁的综合特征,也体现了渐进式制度变迁的特点。

In transitional period,China’s budget expenditure management system of governmental departments has dual characteristics of investment-controlled budget management system suiting to plan economy and governmental performance budget management system suiting to market economy. The path selection for the reform of budget expenditure management system of governmental departments reflects the core value orientation of current public financial system reform. Based on new institutional economics theory,budget expenditure performance management of departments is the reform of governmental budget management to fit for market system and will largely decrease the transaction cost of budget management. The reform of department budget expenditure performance management is the objective requirement for the evolution of China’s governmental budget management system,has comprehensive characteristics of the evolution of the two systems with temptation and enforcement and also embodies the characteristics of evolutionary system change.