制约财政资金绩效管理效果的问题及对策研究

Research on Problems That Constrain the Effectiveness of Performance Management of Fiscal Fund and the Solutions

近年来,财政部把深化预算管理体制改革作为财税体制改革的当头炮率先推进,出台了一系列改革举措。绩效管理体制改革作为其中最为重要的一项内容和环节,不仅体现在法律层面,在新预算法中增设了绩效管理的有关规定,也体现在机构设置上,专设了预算评审中心,负责指导全国的预算绩效评价工作,改革步伐实现了跨越式发展。本文研究了财政资金绩效管理的实际情况,提出了制约财政资金绩效管理效果的体制改革尚在不断探索、预算公开和透明化进程尚未完全到位、传统文化和理念制约、财政资金绩效管理制度本身存在缺陷、指标体系不够完善等问题,并针对上述问题提出了相应的对策,以期对部门预算绩效管理工作起到推动作用。

In recent years, deepening the reform on budget management system has been the first priority for the Ministry of Finance in the process of reform on the fiscal and taxation systems. As one of the most important sec- tors, the reform concerning performance management was included in the newly modified the Budget Law. In addi- tion, the Budget Evaluation Center was established to guide the national budget performance evaluation, which was definitely a breakthrough for the reform. This article analyzes the current performance management of fiscal fund, i- dentified several problems exited in the current system including the need of further deepening the systematic reform to address problems constraining the effectiveness of performance management on fiscal fund, the need to further improve transparency, the constraint by traditional culture and concepts, defects of the performance management system itself, and the need to improve relevant index systems. The article also puts forward corresponding solutions to the above mentioned problems, which hopefully could help to improve the departmental performance management work.