论中国政府预算管理改革的优先序——兼议绩效预算在中国的适用性

The Priority of Budget Management Reform in China——Discussing Concurrently the Suitability of Performance Budgeting in China

绩效预算是西方国家实践证明了的先进的预算管理模式。但绩效预算的实行需要社会相关制度环境的配套。中国目前尚不具备实施绩效预算的基本条件。中国预算制度改革的当务之急是建立控制取向的预算管理模式,解决财务合规性问题。待相关条件具备后,再选择绩效预算管理模式。

The performance budgeting is the advanced budget management moae proved in paractices of western countries. But it is necessary to possess institutional environment when implementing performance budgeting. The primary conditions of implementing performance budgeting at present are not possessed in China. The urgent task reforming China＇ s budget system is to set up the budget management mode of control-based orientation, solve the problems of compliance related with financial affairs. It isn＇t the time to choose the budget management mode of performance budgeting until the relevant conditions are possessed.