新时代预算绩效管理推进国家治理现代化的多元维度审视

Budget Performance Management in the New Era to Promote the Modernization of National Governance:The Multi-dimensional Reviewing

本文对我国预算绩效管理历程进行回顾,提出建设与推进现代化的公共预算制度是国家治理体系和治理能力现代化的核心任务,其中,全面推行预算绩效管理是我国预算制度改革的中心任务。预算绩效管理作为一种借鉴欧美绩效预算模式的新的制度、方式与理念,分别从治理主体、治理工具和治理价值三个维度体现绩效思维,支撑国家治理体系与治理能力现代化,最终实现共治、法治和善治的价值诉求。未来我国应从完善预算绩效管理的法律体系、构建预算绩效评价指标、强化预算信息管理系统和落实预算管理中的审计监督等途径加快推进预算绩效管理在公共财政管理中的广泛应用,显著提升实施效果,在加强预算管理能力的同时切实提高财政资源的使用效率,以此形成以预算管理能力创新促进国家治理现代化的公共财政管理体系。

This paper reviews the process of budget performance management in China and proposes that it is the core task of the modernization of national governance system and the governance ability to build and promote the modernization of the public budget sys-tem. Among them, the full implementation of budget performance management is the central task of the reform of China＇s budget system.As a new system, method and concept that draws lessons from the performance budget mode in Europe and America, budget performance management reflects the performance thought from three dimensions： governance subject, governance tool and governance value respec-tively, and supports the modernization of national governance system and the governance capacity. Finally achieving the value demands of the common governance, the rule of law and the good governance. This paper proposes that in the future, our country should speed up the widespread application of budget performance management in public finance management through perfecting the legal system of budget performance management, constructing the budget performance evaluation index, strengthening the budget information management system and implementing the audit supervision in budget management, significantly enhance the implementation effect, enhance the budget man-agement ability and effectively improve the efficiency of the use of financial resources, so as to form the public finance management sys-tem with the innovation of budget management ability promoting the modernization of national governance.