强化博物馆预算绩效管理管见

A Limited Understanding of How to Enhance Museum Budget-performance Management

博物馆属于公益性事业单位,随着2008年国家实行国有博物馆免费开放政策,中央与地方财政每年持续对公共博物馆予以大量资金投入。博物馆行业如何使用预算绩效管理方法提升资金使用效率、效果意义重大。本文针对当前我国博物馆预算资金绩效管理现状,提出强化博物馆预算绩效管理的建议,阐述了建立科学的预算绩效指标体系的设计原则与具体方法,指出预算绩效管理与事业单位内部控制之间的关系,提出完善内控信息化管理平台建设、重视绩效评价工作、预算绩效覆盖拓展全面重点突出项目都是强化博物馆预算绩效管理的重要手段。

Museums are institutions for the public welfare.With the implementation of the national policy of free admission for all state-owned museum in 2008,both the central and local governments have continuously invested heavily in public museums.It is of great significance how museums use the budget-performance management method to raise the expenditure efficiency and effect of the funds.This paper focuses on the current situation of budget capital performance management of museums in China,puts forward suggestions on intensifying museum budget-performance management,elaborates on the designing principle and specific methods of setting up scientific budget-performance index system,and points out the relationship between budget-performance management and internal control within a public institution.The paper proposes that technically improving the construction of the internal-control information management platform,focusing on the evaluation of performance,and extending budget-performance to cover all key projects are important measures of enhancing museum budget-performance management.