我国预算绩效管理现状与制度优化

The Status of China Budget Performance Management and System Optimization

预算绩效管理,作为一项重要的制度性安排,将绩效理念贯穿于预算编制、审核、审批、执行、监督和反馈的全过程,能有效提高政府行政效能。我国预算绩效管理经过多年的探索实践成效显著,但基础制度环境不完善外部约束不足,绩效目标整体性前瞻性不强,绩效管理人才紧缺专业素质水平不高,评价方式方法缺乏创新评价质量效果不佳,绩效与预算“两张皮”,绩效评价结果缺乏有效应用等问题严重制约着预算绩效管理的改革发展。为此,建议通过完善制度环境提升政府治理水平,树立绩效意识与理念制定科学合理绩效目标,培养预算绩效管理人才队伍,建设预算绩效管理信息共享系统,建立激励相融的预算绩效管理机制,加强信息公开与监督等制度优化措施来进一步完善我国预算绩效管理体制,充分发挥预算绩效管理“指挥棒”的作用。

Budget performance management, as an important institutional arrangement, goes through the whole process of budgeting, assessment, examination and approval, implementation, supervision and feedback. It can effectively improve the administrative efficiency of government. Our budget performance management after years of exploration and practice has achieved remarkable results, however, there are some problems seriously limiting its reform and development. For example, the basic institutional environment is imperfect and the external constraints are inadequate, the performance goal lacks integrity and foresight, talent shortage and professional quality level is not high, the evaluation method lacks innovation and the evaluation quality is not well, the correlation between performance and budget is not high, performance evaluation results lacks effective application etc. Therefore, it is suggested to improve the institutional environment and raise the level of government governance, build performance consciousness and set up scientific and reasonable performance goal, train the budget performance management personnel, construction budget performance management information sharing system, establish a mechanism combining incentive and restriction to strictly implement the evaluation results, strengthen the information disclosure and supervision system etc. The optimization measures will further improve our budget performance management system, and give full play to the role of budget performance management.