预算绩效目标管理影响预算分配的关键因素及作用机制

Key Factors and Function Mechanism of Budget Performance Target Management Affecting the Budget Allocation

绩效目标管理是全面实施预算绩效管理改革的前提和基础,但其能否实质影响及在多大程度上影响预算分配仍待检验。为此,基于H省市县乡一线预算官员问卷调查数据,实证检验预算绩效目标管理对预算分配的影响及其作用机制。研究发现:预算绩效目标管理能够优化预算分配;项目绩效水平与绩效反馈在目标清晰度、目标参与度影响预算分配中发挥着链式中介效应;组织学习在预算绩效目标参与度对预算分配的影响中发挥显著正向调节作用;在目标清晰度影响预算分配的路径中,经济发达地区显著于经济欠发达地区;在目标参与度影响预算分配的路径中,预算单位负责人有专业背景的地区更为显著。这些发现为财政部门优化绩效目标设置、改进预算绩效管理提供了决策参考。

Performance target management is the premise and basis of implementing the reform of budget performance management comprehensively,but whether it can substantively affect and to what extent it can affect budget allocation remains to be tested.Therefore,based on the questionnaire survey data of county and township budget officials in H province and cities,this paper empirically examined the impact of budget performance target management on budget allocation and its mechanism.The results show that budget performance target management can optimize budget allocation;project performance level and performance feedback play a chain mediating effect in the influence of goal clarity and goal participation on budget allocation.Organizational learning plays a significant positive moderating role in the influence of budget performance goal participation on budget allocation.In the path that the clarity of goal affects the budget allocation,the economically developed area is more obvious than the economically underdeveloped area.In the way that target participation affects budget allocation,the region where the head of budget unit has professional background is more significant.These findings provide decision-making reference for financial departments to optimize performance target setting and improve budget performance management.