预算绩效指标体系构建的标准及其应用

Standard of the Design of Budget Performance Evaluation System and its Application

预算绩效指标体系的有效构建直接关系预算绩效管理的成效。目前,我国预算绩效指标体系主要是构建反映预算支出“4E”理念的指标,但在信息不对称下,财政部门主导构建的指标体系在反映预算支出的“4E”理念上并不理想。预算绩效指标体系构建应体现价值标准和工具标准,而目前我国的预算绩效指标体系构建中存在对效率和公平的反映不够清晰、合理,公共管理的价值目标反映不充分,工具理性标准不够清晰、明确,分层次指标体系不完善等问题。为此,预算绩效指标体系构建时,应引入价值和工具标准,重视决策(或投入)和过程指标建设,完善产出和效果指标的设计,差异化设计不同层次指标体系。

The effective design of budget performance evaluation system is directly related to the effectiveness of budget performance management.At present,Chinese budget performance evaluation system is aiming to design indicators that reflect the“4E”concept of budget expenditure.Due to the information asymmetry,however,the evaluation system designed dominantly by the finance department is not ideal in reflecting the“4E”concept of budget expenditure.The design of the budget performance evaluation system should reflect the standards of value and instrumentality.However,there are several defects in the current design of Chinese budget performance evaluation system,such as,the reflection of efficiency and fairness is not clear and reasonable enough,the reflection of the value objectives of public management is not sufficient,the instrumental rationality standards are not clear enough,and the indicators system lacks hierarchy,etc.These facts should be considered when designing the budget performance evaluation system.First,the standards of value and instrumentality should be introduced.Second,importance should be attached to the design of decision-making(or input)and process indicators.Third,improve the design of output and effectiveness indicators.And finally,different levels of indicator system should be designed distinct.