基于绩效的预算所面临的挑战:美国的实践及启示

Challenges to Performance-Based Budgeting: The American Practices and Enlightenment

美国基于绩效的预算改革实践表明,基于绩效的预算改革处于一个错纵复杂的背景之中,受到来自政治、文化、信息、传统政府管理以及绩效考评本身的复杂性等多方面的严峻挑战。这给我国基于绩效的预算改革带来多方面的启示:必须正确认识改革的复杂性和艰巨性,注意与政治、行政、文化和社会等环境的协调,通过培养绩效文化、推进相关领域的改革为基于绩效的预算改革创造良好的内外部制度环境。

The practices of performance-based budgeting(PBB) in the U.S.,shows that PBB reform is in an intricate background and faces severe challenges associated with politics,culture,information,traditional government administration and the complexities of performance measurement itself.It enlightens us as to the PBB reform in China in many aspects: to recognize the complexities and difficulties correctly;to harmonize the reform with the political,administrative,cultural and social environments;to foster the budget...