部门整体绩效管理的协同机理与实施路径——基于预算绩效的审视

Synergy Mechanism and Implementation Path of Department Integer Performance Management:Review Based on Budget Performance

《中共中央国务院关于全面实施预算绩效管理的意见》印发,将部门整体支出绩效评价拓展为部门整体绩效管理,形成了以部门预算绩效为基础,融合部门业务、财务、资源和资产绩效,实现各类绩效管理主体、对象、过程、信息整合协同的部门整体绩效管理新形态。笔者借鉴经合组织(OECD)成员国家的经验,认为我国推动部门整体绩效管理协同的优先政策应是:以结果为导向,构建部门整体绩效的基本框架和指标体系;以预算为主线,链接部门整体绩效管理闭环;以责任为抓手,理顺部门整体绩效管理的权责;以信息为纽带,促进部门整体绩效信息共享与利用;以制度为保障,实现部门整体绩效管理协调一致。

"Opinions of the Central Committee of the CPC and the State Council on the Overall Implementation of Budget Performance Management" has been issued, which expands the performance evaluation of department overall expenditure into the integer performance management of department, and forms the new form of the integer performance management of department which based on department budget performance, integrates department business, finance, resources and asset performance, and realizes the integration and coordination of performance management subjects, objects, processes and information between various forms.Drawing on the experience of OECD, China’s priority policies for promoting the synergy of integer performance management of department is to establish the basic framework and indictorsbased on results, to take budget as the main line to connect the closed-loop of overall performance management of departments, to straighten out the authority and responsibility, to promote the sharing and utilization of the performance information, to promote department collaboration by institutional guarantee.