关于中央部门预算绩效管理的思考

Thoughts on Budget Performance Management of Central Departments

全面实施预算绩效管理是建设现代财政制度和提升国家治理能力的重大举措。我国中央部门作为预算绩效管理的先行先试者,积极开展探索和实践,初步建立了以项目支出为主的一般公共预算绩效管理体系,为全面实施预算绩效管理打下了较好的基础,但仍存在绩效理念尚未深入、预算管理与绩效管理要求不相适应等问题。本文在梳理国外预算绩效实践经验和我国预算绩效发展的基础上,分析了中央部门实施预算绩效管理面临的问题,并提出相关建议。

The full implementation of budget performance management is a major measure to build a modern fiscal system and improve the ability of national governance.as a pioneer in budget performance management,China’s central government actively ex-plores and practices the measure,and has initially established a general public budget performance management system that focuses on project expenditure,laying a good foundation for the full implementation of budget performance management.However,there are still problems,for example,the performance concept has not been deepened,and budget management and performance management re-quirements are not compatible.Based on the practical experience of foreign budget performance and the development of China’s bud-get performance,this paper analyzes the problems which central departments faced when implementing budget performance manage-ment and puts forward relevant suggestions.