预算绩效标准设置及应用:国际经验与中国现实

Setting and Application of Budget Performance Standards:International Experience and Chinese Reality

绩效标准作为绩效指标的参照物,体现了绩效判断的方向,是全面实施预算绩效管理的重要核心命题。作为一个中间性的指标,绩效标准在预算管理过程中的应用较为分散,且其设置及应用对具体项目或领域具有较高的专业性要求,故而如何设置绩效标准、如何保证绩效标准的有效应用等问题,尚未得到系统回答。本文结合国际经验,就绩效标准设置的基本因素进行了探讨,并分析了绩效标准在实践中三种具体应用形式。

Performance standards,as a ruler,is a reference for performance indicators,reflects the direction of performance.It’s an important proposition for comprehensive implementation of budget performance management.As an intermediate indicator,the application of performance baselines in the budget management process is more decentralized,and its setting and application have higher professional requirements for specific projects or fields.Therefore,questions such as how to set performance standards and how to ensure the effective application of performance standards have not been answered systematically yet.Based on international experience, this article discusses the basic factors of setting performance standards,and analyzes three specific application forms of performance standards in practice for reference by researchers and practitioners.