政府绩效预算中的绩效信息使用探析

An Analysis of the Application of Performance Information in Government’s Performance Budget

从绩效预算参与主体互动和绩效预算流程两个视角对绩效信息的产生及传播过程进行剖析可以发现,绩效预算中影响绩效信息使用质量的主要因素有预算参与主体之间信息是否对称、绩效信息传播效率、绩效信息传递手段,以及绩效预算指标体系设计、预算执行管理机制、绩效预算报告的完整性和透明度。提高绩效预算中绩效信息质量应采取制定绩效评估专门性框架,精细化预算方法,提升绩效预算评价指标的科学性,逐步丰富绩效预算公开内容,改进绩效信息传递和公开的手段等方式。

This paper studies the factors that affect the application of performance information from two different perspectives, the interactions of the participants of the performance budget and the processes of performance budget respectively. The analysis reveals that the main factors which influence the application quality of performance information include the symmetry of information between participants of the performance budget, ways and efficiency of the dissemination of performance information, the designation of index system and the executive managerial mechanism of performance information, and last, the completeness and openness of the report on performance budget. To enhance the quality of performance information, it is necessary to establish a specific evaluation framework, to ensure an elaborative bugeting, to advance the scientificity of the appraisal indexes, and gradually expand the degree of the publicity of its contents.