绩效视阈下公众参与预算监督程序与评价系统研究

Public Participation in Budget Supervision Procedure and Evaluation System from Perspect of Performance

目前,国内公众参与预算试点主要侧重于预算编制阶段的民主协商,忽视公众在预算执行阶段和决算阶段参与权和监督权的有效赋予,同时缺少公众反馈与评价政府预决算工作绩效的系统。因此,通过分析目前国内公众参与预算监督的现状和困境、设计以绩效评价为导向的公众全流程参与预算监督的程序、建立政府预决算绩效公众评价系统,形成了从全过程预算监督到信息反馈、绩效评价为一体的公众参与预算监督体系,为国内公共预算改革和政府治理创造良好的民主文化环境。

The current pilot budget public participation projects focus on democratic consultation in budget prep- aration, ignoring public participation and supervision rights in budget implementation and accounts and lacking pub- lic feedback or evaluation system for government budget performance. Therefore, based on an analysis of the current status and dilemma of domestic public participation in budget supervision, the establishment of a performance - ori- ented procedure for public participation in budget supervision and a pubilc evaluation system for government budget performane helps to form a public supervision system involving a whole - process budget supervision, information feedback and performance evaluation and create a favorable cultural environment for domestic public budget reform and government management