预算绩效信息如何被有效使用?——基于多案例的比较分析

How Can Budget Performance Information Be Used Effectively?

预算绩效信息如何测量、测量结果如何有效使用是预算绩效管理的核心问题。本文从应用场景和外部压力两个维度,提出绩效问责型、决策影响型、组织学习型和绩效装饰型四种预算绩效信息使用模式,基于实践案例分析阐释应用场景和外部压力在绩效目标、绩效测量和绩效反馈的动态过程中,如何导致预算绩效信息使用出现差异化效果。研究指出,从绩效装饰的初始阶段走向绩效问责的高级阶段,同时,形成组织学习和决策影响的绩效信息使用常态化机制,应是中国预算绩效管理改革持续深化的重要进路。

How to measure budget performance information and how to use the measurement results effectively are always the core issue of budget performance management.From two dimensions of application scenarios and external pressures,this paper proposes four types of budget performance information use patterns:performance accountability,decision-making influence,organizational learning,and performance decoration.Based on practical cases,it explains how the application scenarios and external pressures lead to differentiated effect of budget performance information use in the dynamic process of performance goals,performance measurement,and performance feedback The paper points out that moving from the initial stage of performance decoration to the advanced stage of performance accountability and,at the same time,forming a normalized mechanism of performance information use for organizational learning and decision-making influence should be an important way forward for the continuous deepening of budget performance management reform in China.