中期预算框架下预算绩效改革:逻辑起点与路径选择

Budget Performance Reform under Medium Term Budget Framework:Logic Start Point and Path Selection

党的十九大报告明确提出了全面实施预算绩效管理的目标。预算绩效改革是预算管理制度上的一场重大变革,它作为深化中期预算改革的"标配",是建立现代财政制度的重要组成部分。目前,中期预算框架下的预算绩效改革仍处于探索阶段,预算制度保障体系还不够健全,科学规范的绩效评价指标体系还未真正建立,预算绩效评价范围还有待扩大,绩效评价的结果应用还不够广泛,预算绩效与政府治理衔接还缺乏共容性等。这些问题若不及时解决,将会影响全面深化预算改革的进程。因此,探索中期预算框架下预算绩效改革的路径,可将预算管理模式由支出控制型转向绩效导向型,从而完成从"政府管钱袋子"到"管好政府钱袋子"的重大转变。

The report at the 19 th National Congress of the CPC highlighted the target for the full scale implementation of budget performance management. The budget performance reform is a significant change in the budget management system;as a standard equipment for the deepening of the medium-term budget reform, it is an important part of building a modern financial system. At present,the budget performance reform under the framework of medium-term budget is still at the exploratory stage, there exist such problems as the security system for the budget system being not sound enough,the budget performance evaluation index system that meet the scientific standards having not been really established, the range of budget performance evaluation waiting to be extended, the application of the performance evaluation results being not wide enough, and the budget performance being not well connected with government governance, etc.. If these problems are not solved in time, the process of the full scale deepening of the budget reform will be affected. Therefore, in order to explore the path of budget performance reform under the framework of medium-term budget, the budget management model can be changed from expenditure control to performance oriented, so as to complete the significant transformation from"the government keeping the wallet"to"keeping the government’s wallet".