国家审计与预算绩效管理:定位、机制与实现路径

Research on State Audit and Budget Performance Management

随着我国经济进入高质量发展阶段,预算管理的目标由真实性、合规性向绩效性变。为了更好地利用国家审计保障预算绩效管理目标实现,需从国家审计在监督预算绩效管理中的功能定位、国家审计保障预算绩效管理的机制与国家审计保障预算绩效管理实现的路径出发进行研究。从组织角度对国家审计监督预算绩效管理的功能定位分析可知,预算绩效审计是所有权监督、是结果监督、是履责监督;从学理角度对国家审计保障预算绩效管理的机制进行分析可知,国家审计保障了预算绩效管理对公权力滥用的约束、保障了预算绩效管理对政府行政效力的提高、保障了预算绩效管理对资源配置效应的提升、保障了预算绩效管理对政府协同治理能力的增强;从执行角度对国家审计保障预算绩效管理实现的路径进行分析可知,实现路径包括组织保障、全面覆盖监督、大数据技术发展、监督结果使用、激励机制建设等。

As China’s economy has entered a stage of high-quality development,the goal of budget management has changed from authenticity and compliance to performance.In order to make better use of national audit to ensure the realization of budget performance management objectives,it is necessary to study the function orientation of national audit in supervising budget performance management,the mechanism of national audit guaranteeing budget performance management and the realization path of national audit guaranteeing budget performance management.From the perspective of organization,the functional orientation analysis of budget performance management of national audit supervision shows that budget performance audit is ownership supervision,result supervision and responsibility supervision.From the perspective of theoretical analysis,national audit security budget performance management shows that the mechanism of the national audit to ensure budget performance management approaches to abuse of power constraints,ensure the budget performance management for the government,improve the administrative effectiveness,and guarantee the budget performance management,promotion effect on the allocation of resources,and guarantee the budget performance management of government cooperative governance ability enhancement;from the perspective of implementation,the analysis of the implementation path of performance management of national audit guarantee budget shows that the implementation path includes organizational guarantee,comprehensive coverage supervision,big data technology development,use of supervision results,incentive mechanism construction,etc.