我国预算绩效指标体系的发展演进与实践探索

The Evolution and Practice Exploration of China's Budget Performance Indicator System

绩效指标的构建是全面实施预算绩效管理的核心环节。随着全方位、全过程、全覆盖预算绩效管理理念的确定,对预算绩效指标体系的构建提出了更高的要求。进入21世纪以来,我国积极开展了构建预算绩效指标体系的试点工作,目前中央各部门以及部分省市已然构建了预算绩效共性指标框架与预算绩效个性指标体系,积累了一定的经验。故有必要梳理我国预算绩效指标体系的发展演进与实践探索,寻求其已取得的成绩及存在的问题,从而为进一步完善预算绩效指标体系奠定基础。

The construction of performance indicators is the core part of the full implementation of budget performance management. With the determination of the all-round, whole process and full coverage budget performance management concept, higher requirements are put forward for the construction of the budget performance indicator system. In fact, since the beginning of the 21st century, China has actively carried out pilot projects to build a budget performance indicator system. At present, various departments of the central government and some provinces have already established a common indicator system and a personalized indicator system for budget performance, and accumulated rich experience. Therefore, it is necessary to sort out the evolution and practice of China's budget performance indicator system, and to seek out the achievements and problems that still exist, so that we can lay the foundation for further improving the budget performance indicator systemin the future.