预算绩效管理：新时代全面实施绩效管理的实现路径

Budget Performance Management: Towards the Comprehensive Performance Management in the New Era

预算绩效是政府绩效的重要组成部分。传统预算管理重过程、轻绩效,难以提高政府支出效率,优化资源配置。预算绩效作为一种约束决策机制,贯穿政府活动起点和终点。绩效信息赋予了各方评价与问责相关部门的能力,行之有效的预算绩效管理有利于科学编制预算、规范执行预算和妥善编审决算。集程序规范化、服务标准化和决策科学化于一体的预算绩效体现结果导向,是新时代全面实施绩效管理改革的路径。

Budget performance is an important part of government performance. Traditional budget management pays much attention to the process but despises the performance, which is difficult to increase government expenditure efficiency and optimize resource allocation. Budget performance as a constraint decision mechanism runs through the starting and ending points of government activities. The performance information has given each party the ability to evaluate and account related departments. Effective budget performance management is conducive to scientifically preparing budgets, standardizing implementation budgets, and properly editing and finalizing accounts. The budget performance that integrates program standardization, service standardization and scientific decision-making reflects results-based orientation. To this end, it should focus on the systematic reconstruction of the modern budget system.