关于建立我国绩效预算制度的思考

Reflections on the System of Performance Budget in China

绩效预算是一种以效果为导向的预算,与传统的投入预算不同的是,绩效预算分配由重视投入转为重视产出,并以产出效果作为确定投入的依据。实行绩效预算对于提高财政资金使用效益,增强财政支出效果具有重要意义,是我国预算改革的基本方向。从当前和今后发展来看,我国应该在积极创造条件的基础上,本着“先部分,后整体”和“先试点,后推广”的渐进式原则,逐步推行适合我国国情的绩效预算制度。

The performance budget is a budget whose guidance is the result of the financial expenditure, differing from the traditional input budget that has the input as the center, it has the output as the center, and has the result of the output as the determinant of the input. It is significant to put the performance budget into practice for improving the returns of the financial expenditure; it is the leading direction of the reform of budget in China. In the development of reform of budget, China should create a good condition for the reform, and implement the performance budget, which is fit for the situation of China, step by step on the principle of ＂part first, then the whole nation＂ and ＂testing first, then extending＂.