绩效预算:基于善治的预算治理

Performance Budgeting: Budget Governance Based on Good Governance

绩效预算是作为善治的预算治理的价值目标与衡量标准。预算善治的基本内涵决定了绩效预算必须以结果为导向、以绩效评价为核心、以分权为手段,同时以绩效问责为约束。为此,我国绩效预算治理改革不仅需要完善预算法律法规体系、明确绩效评价结果与资金配置的关系、构建科学的财政激励制度并不断强化绩效问责,而且更需要体现出预算善治的价值追求,既要有预算善治之外在表现,也要体现其精神内涵。

The performance budgeting is regarded as the value target and measurement standard of the budget governance as the good governance. The basic connotation of the good budget governance determines that performance budgeting should be result-oriented, taking the performance evaluation as the core and decentralization as the means, while constrained by performance accountability. For this reason, the performance budgeting reform in China should not only improve the laws and regulations system, clarify the relationship between the results of the performance evaluation and the fund allocation, build a scientific financial incentive system and continuously strengthen the performance acconnt- ability, but also reflect the value pursuit of the good budget governance. It should both have the ex- temal expression of the good budget govemance and its spiritual connotations.