绩效预算理论新发展与启示

The New Development of Performance Budgeting Theory and its Inspirations

如果绩效预算改革的目标被单一地确立为增加绩效评价信息对预算决策和预算资金分配结果的影响,那么改革将很难成功。本文构建多层次制度主义框架并指出,未来绩效预算理论的关注点应该转向更广阔的制度和管理层面。中国未来改革需同时重视外部经济、政治和社会等宏观因素以及政府内部组织文化、技术能力、领导人意愿等多重管理因素的影响,均衡地推动改革深化。

If the main purpose of performance budget reform is singularly established to increase the impact of performance evaluation information on budget decisions and budgetary fund allocation results, the reform will be difficult to succeed. This paper constructs a multi-layer institutionalism framework and points out that the focus of performance budgeting theory should be shifted to a broader institutional and management level. In the future, when pushing the Budget Performance Management reform, the Chinese government at all levels should pay more attention to the external economic, political and social macro factors as well as the influence of multiple management factors such as the internal organizational culture, technical capabilities, and motivation of leaders. The framework may foster a more balanced approach to deepen the reform effort.