绩效预算改革中政府部门行为与观念的差异:基于A市的个案分析

Different behaviors and attitudes of government departments in performance budget reform: A case study

文章从政府部门行为和观念差异来探讨中国地方绩效预算改革的实践。在推行绩效预算改革过程中,政府部门在行为和观念上有怎样的差异?哪些因素导致了这些差异?文章以广东省A市的个案深入回答这些问题。历经十余年的改革实践,A市不同部门对绩效预算呈现出不同的行为和观念。文章认为,政府部门的行为和观念是受到组织制度环境影响的。导致部门对绩效预算有不同行为和观念的四个主要因素:支出部门的相对权力地位、支出部门参与绩效评价的次数、财政部门的行动策略和人大对支出部门的监督选择。文章最后讨论了该研究的理论和现实意义。

This research explores performance budget reform by analyzing the different behaviors and attitudes of government departments. What are the differences of behaviors and attitudes during the process of performance budget reform? What are the main factors that lead to these differences? This research answers these questions by examining the case of A City in Guangdong Province. Practicing the reform over ten years,government departments in A city have developed significantly different behaviors and attitudes.While several departments actively participate in the reform,others are resistant to it.We argue that the behaviors and attitudes of government departments are affected by theorganizational environment. Four main factors that lead to the differences are also identified: the relative organizational power of expenditure departments; frequencies of their participation in performance evaluation; strategies of the Bureau of Finance; and,supervision selections of the local People's Congress. Finally,this paper discusses the theoretical and practical implications of our findings.