摘要
从中央和省级政府的政策实践审视预算绩效管理改革过程与运作逻辑,是求解中国预算绩效管理改革困境和推动全面实施预算绩效管理的重要命题。笔者以中央和省级政府2003—2019年出台的预算绩效管理政策为分析样本,运用计算机文本分析技术定量识别我国预算绩效管理改革的外部表征与内涵指向。研究发现,中国预算绩效管理改革整体经历了政策低密期和政策高密期两个阶段,对应萌芽探索和试点推进到立体扩散与全面推进的变迁过程。同时,省级层面的政策实践与中央顶层设计保持了时间和内容上的双重趋同。政治势能的注入是影响预算绩效管理改革的重要变量和关键节点,在很大程度上催化了预算绩效管理改革的进程。压力型相似主义是中国预算绩效管理改革的执行逻辑,省级政府倾向于采纳与中央保持一致的政策精神与行动策略。从政策层面的高位推动走向法制化、从压力型相似主义走向实质性贯彻落实是推动预算绩效管理改革行稳致远的必然要求。
Examining the reform process and operation logic of budget performance management from the policy practices of the central and provincial governments is an important proposition for solving the dilemma of budget performance management reform and promoting the full implementation of budget performance management.Taking the budget performance management policies issued by the central and provincial governments from 2003 to 2019 as an analysis sample,the computer text analysis technology is used to identify the external representation and connotation orientation of budget performance management reform in China.The study found that the budget performance management reform as a whole has experienced two stages of low-density policy period and high-density policy period,corresponding to the process of budding exploration and pilot advancement to three-dimensional diffusion and comprehensive promotion.Meanwhile,the provincial and central government policies have the double convergence of the date of issue and main content.The injection of political potential energy is an important variable and key node that affects budget performance management reform,and to a large extent catalyzes the advancement of reform process.Similarism under the pressure system is the execution logic of budget performance management reform.Provincial governments tend to adopt policy spirit and action strategies that are consistent with the central government.It is an inevitable requirement for driving forward the reform from a high level of policy to legalization,from similarism under the pressure system to substantive implementation.
作者
何文盛
杜丽娜
HE Wen-sheng;DU Li-na
出处
《中央财经大学学报》
CSSCI
北大核心
2021年第6期3-15,共13页
Journal of Central University of Finance & Economics
基金
国家自然科学基金面上项目“财政能力、部门博弈与组织文化对中国地方政府预算绩效管理改革的影响机理研究”(项目编号:71974087)
教育部人文社会科学规划基金项目“基于公共价值的地方政府财政支出绩效损失研究:以财政专项资金为例”(项目编号:19YJA630024)
甘肃省服务地方社会发展项目“基于大规模数据调查分析的甘肃省营商环境优化研究”(项目编号:2019-FWZX-09)。
关键词
预算绩效管理
政治势能
压力型相似主义
政策文本识别
Budget performance management
Political potential energy
Similarism under the pressure system
Policy text recognition