OECD成员国的预算绩效评价实践及其借鉴

The Budget Performance Evaluation Practice of OECD Member Countries and Its Experience Reference

实施预算绩效评价是 2 0世纪 80年代以来 ,OECD成员国以产出和成果为导向的预算改革中的重要措施。随着我国公共财政体制改革的深入 ,分析和借鉴OECD成员国预算绩效考评方面的有益经验和做法 ,逐步建立一套适合我国国情的预算绩效评价体系已成为当前预算管理改革中所面临的一项重要任务。本文首先对OECD成员国的预算绩效评价的类型、实施途径、制度安排、主要内容和步骤进行了比较分析 ,并在此基础上总结出我国构建预算绩效评价体系时可以借鉴的若干经验。

Implementing the budget performance evaluation has been the important measures to take in the outcome-oriented and output-oriented budgeting reform in OECD member countries since 1980's. With the advancement of the public finance system reform in China, it has become an important assignment to set up s suit of budget performance evaluation system adapted to the general conditions of China, which is based on analyzing the effective experiences and practices and using them for reference. The paper firstly analyzes the following aspects comparatively: the type, implementing approach, system arranging, main content and process of OECD member countries' budget performance evaluation. Then it summarizes some experiences that can be adopted for reference when it comes to applying them to set up budget performance system in China.