从“预算绩效”到“绩效预算”——我国预算绩效评价回顾与展望

From “Budget Performance” to “Performance Budget”:Review and Prospect of China’s Budget Performance Evaluation

实施全面预算绩效管理是中国财税体制改革的重要内容。近年来中国预算绩效评价经历了快速的发展阶段,但在实践层面还是缺乏明确的理论指导。随着预算制度改革对预算公共价值本质属性的回归,基于公共价值的政府绩效治理理论(PV-GPG)为“预算绩效”向“绩效预算”的跨越提供了理论支撑。在梳理国内外绩效预算研究热点及前沿问题的基础上,总结了中国预算绩效评价的发展脉络及现阶段预算绩效管理实践探索动态和成果,从预算绩效评价焦点变迁过程中发现,绩效管理过程中价值认知狭隘及公共价值实现路径的模糊是多年来预算绩效管理中绩效与预算分离的根本原因。以公共价值作为预算绩效评价的价值标准和判断依据,从确定预算绩效价值标准、再造预算绩效管理流程,实现预算与绩效管理一体化等方面,探讨预算绩效改革深入推进的具体路径。

Comprehensively implementing budget performance management(BPM)is an important part of China’s reform of fiscal and tax system.In recent years,China’s budget performance evaluation has developed rapidly while still lacking an explicit theoretical guidance in practice.With the return of budget system reform to the essential attributes of budget public value,government performance governance theory based on public value(PV-GPG)provides theoretical support for the leap from“budget performance”to“performance budget”.By sorting out research focus and preceding issues of performance budget at home and abroad,this paper summarizes the development of China’s budget performance evaluation and the current research trends and results of BPM practices.From the transition of budget performance evaluation focus,it finds that narrow value cognition and the blurring access to public value in the process of performance management is the root cause of a separated performance and budget in BPM for many years.Taking public value as the value standard and judgment basis for budget performance evaluation,it discusses specific approaches to deepening budget performance reform from such aspects as determining the value standard of budget performance,reconstructing the procedure of BPM and realizing the integration of budget with performance management.