预算绩效与政府治理:契合性与协同性视角

Budget Performance and Government Governance:A Compatible and Synergistic Perspective

目前,预算绩效改革已成为政府治理深刻变革的突破口,是进一步推进国家治理体系和治理能力现代化的必然要求。我国实施预算绩效改革已逾十年,但仍处于不断探索和完善中,预算绩效与政府治理之间的协同联系尚未真正建立起来。十九大报告明确指出,要建立规范透明且约束有力的预算制度,全面实施预算的绩效管理。因此,将预算绩效管理引入政府治理过程,是推动政府效能提升,增强政府公信力,建设责任政府、服务型政府的有力举措。随着国家的“钱袋子”越来越重,如何确保纳税人“每一分钱”都能花出实效?如何将绩效理念深度融入政府治理全过程?如何建立起绩效预算与政府治理协同共容机制?如何完成从“政府管钱袋子”回归到“管好政府钱袋子”的重大转变?成为现阶段亟待解决的重要课题。

The reform of performance budget has become the breakthrough of the profound reform of go-vernment governance and the inevitable requirement of the modernization of national governance system and governance capability.China has been implementing the reform of budget performance for more than ten years,but it is still in the process of exploration and improvement.The report of the 19 th CPC national congress clearly stated that a standardized,transparent and well-constrained budget system should be established to comprehensively implement budget performance management.Therefore,the introduction of budget performance management into the government governance process is a powerful measure to promote the improvement of government efficiency,enhance the credibility of the government,and build a responsible and service-oriented go-vernment.As the nation’s purse gets heavier,how do you make sure taxpayers are spending every penny? How to deeply integrate performance concept into the whole process of government governance? How to establish a collaborative and inclusive mechanism between performance budget and government governance? How to complete the major transformation from "the government manages the money bag" to "manages the government money bag"? It has become an important issue to be solved at the present stage.