推进省级绩效预算改革的思考

On Further Reforming Provincial Performance Budget

目前地方政府绩效预算改革还存在绩效评价氛围不浓、评价体系和指标设置不够科学、评价结果难以运用等问题。在全国全面实行绩效预算还有较大难度,可考虑先在省一级进行探索,再逐步推广。推进省一级绩效预算改革,应着力营造积极的政治环境、良好的法律环境、倡导绩效至上理念和加快财政信息公共步伐;通过明确政府职责、合理确定绩效目标,改革会计制度、提高信息质量,提高财政干部和财务人员素质等措施,夯实绩效预算改革的基础;选择项目支出作为改革突破口,实施渐进式改革以减轻改革阻力,通过扩权和激励机制形成改革合力,分阶段构建省级绩效预算体系。

At present there are some problems in the reform of performance budget in the local government such as little importance attached to performance evaluation,unscientific evaluation system and index and hard-to-applied evaluation result.It is difficult to carry out performance budget at present.If reform is to be pushed on the provincial level several measures should be taken.Positive political and legal environment should be established to uphold the ideas of performance first;accounting system should be reformed through clarifying the function of government and setting reasonable goals to improve the staff;project expense is chosen to be used as the breakthrough to carry out gradual reform and construct provincial performance budget system with expansion of powers and stimulating mechanism.