制度压力如何影响预算绩效管理改革成效?——基于西北G省县级政府的实证分析

How Does Institutional Pressure Affect the Reform Effect of Budget Performance Management?An Empirical Analysis Based on the County Government of G Province in Northwest China

县级政府是全面实施预算绩效管理的“最后一公里”。然而,实际上相比其他层级政府,县级政府的预算绩效管理改革进展较慢,改革效果不尽人意。论文基于新制度主义和资源基础理论,选取西北G省县级层面相关工作人员收集的一手数据,实证检验制度压力影响预算绩效管理改革成效的作用机制。研究发现,制度压力、领导行为、规则导向型文化、资源禀赋对改革成效均产生了直接正向影响;制度压力可分别通过规则导向型文化、领导行为间接提升改革成效;规则导向型文化和领导行为在制度压力和改革成效之间起到了链式中介作用。此外,资源禀赋强化了制度压力对改革成效的正向影响,但抑制了领导行为对改革成效的积极效应。研究明晰了制度压力影响改革成效的作用机制,为进一步促进县级政府预算绩效管理改革提质增效提供了实践参考。

County government is the“last mile”in fully implementing budget performance management.However,compared with other levels of government,the reform progress of budget performance management at the county level is slower,and the reform\s effects are unsatisfactory.Based on the New Institutionalism and ResourceBased Theory,we selected relevant staff from county governments in Northwest G Province to collect firsthand data.We then empirically tested the mechanism of institutional pressure and its effects,if any,on budget performance management reform.The result shows that institutional pressure,leadership behavior,ruleoriented culture,and resource endowment have a direct and positive impact on the reform effect.Institutional pressure can indirectly enhance the reform effect through ruleoriented culture and leadership behavior,respectively.Ruleoriented culture and leadership behavior play a chain intermediary role between institutional pressure and reform effect.In addition,resource endowment strengthens the positive impact of institutional pressure on the reform effect,but it inhibits the positive impact of leadership behavior on the reform effect.This study clarifies the mechanism of institutional pressure affecting the reform effect and provides a practical reference for further promoting the quality and efficiency of countylevel government budget performance management reform.