摘要
规划预算是将规划作为财政资源配置基本单元的预算体制,旨在引导预算中的各利益相关方从关注投入转向关注支出的结果。全球范围内的预算改革经验表明,从投入预算向严格意义上的绩效预算转变通常需要经历规划预算的过渡,以此创建一个由规划、子规划和活动组成的预算结构。在全面深化改革和全面实施预算绩效管理的背景下,我国应充分汲取其他国家预算改革的经验,以规划作为整合政策、资源和绩效信息的基本单元,将传统的投入预算改造为规划预算,着力提升相关的行政管理能力和技术能力,从准确陈述规划目标、科学设计规划结构、加强计量规划绩效、开发管理信息系统等改革要点入手,分步推进规划预算改革,逐步将现行部门预算中二分法的“项目预算”和“基本预算”整合为统一的规划预算体制,在该体制下对资本支出和经常支出进行统一筹划。
Program budget is a kind of budget system that takes program as the basic unit of financial resource allocation,aiming to guide all stakeholders in the budget to focus on the results of the expenditure instead of input.The experience of global budget reform shows that the reform from input budget to strictly performance budget generally requires the transition of program budget to create a budget structure composed of program,sub-program and activities.Under the background of comprehensively deepening reform and implementing budget performance management,China should fully absorb budget reform experience of other countries,take program as a integration of policies,resources and the performance information,transform the traditional input budget into program budget and develop the corresponding administrative and technical ability,pay attention to grasp program objectives,design program structure,measure the program performance,and develop the information system,in order to advance program budget reform step by step.Meanwhile,China should gradually integrate the“project budget”and“basic budget”in the current department budget into a unified program budget system,under which capital expenditure and current expenditure are planned uniformly.
作者
王雍君
李兆宜
WANG Yong-jun;LI Zhao-yi
出处
《改革》
CSSCI
北大核心
2019年第7期73-85,共13页
Reform
关键词
规划预算
绩效预算
预算改革
program budget
performance budget
budget reform