美英财政绩效管理模式选择的实践与借鉴——从组织效率到绩效成果

The Selection of Financial Performance Management Models in US and UK and Its Lessons——From Organizing Efficiency to Performance Achievement

本世纪初以来,我国各级政府积极尝试财政绩效管理改革,取得了一定成效。但重新审视各地的做法,会发现几乎所有的绩效管理实践都没有将政治因素的约束考虑在内,也没有形成一个系统的、统一成熟的模式,具体操作上也存在着一定的混乱。造成该现象的原因可以归结于各地没有很好地理解绩效管理的基本原理,因而没有处理好政策评价与绩效测定之间的关系。为解决上述问题,需要重新回到新公共管理理论思维的原点,清晰界定政策评价与绩效测定之间的关系。为此,本文首先在梳理新公共管理理论核心思维的基础上,介绍美英两国在绩效管理实践中成功与失败的经验,最后提出我国在财政绩效管理改革中应注意解决的问题。

Since the first years of the 21st century, our governments at all levels have actively experimented with financial per-formance management and have made some achievements. However, if we re-examine their practices, we＇ll find that they have adopted different approaches, some valued the efficiency of management, while others focused on the process, which operated in different ways neither forming a systematic and mature model nor universally taking into account the constraint factor of the government. It may result from the insufficient understanding of the essential prin- ciples of performance management and the improper handling of the relationship between policy estimation and per- formance evaluation. To solve this problem, we need to return to the starting point of the principles of new public management and clearly define the relationship between policy estimation and performance evaluation. Only in this way will scientific and reasonable performance management models be established. To this end, the author first sorts through the core conceptions of new public management, then introduces the lessons of success and failure in the per-formance management practice in US and UK, and finally presents the problems that we need to pay attention to in the financial nerformance management in China.