我国预算绩效管理研究的特征与展望——基于文献计量的可视化分析

Features and Prospect of China Budget Performance Management:A Visual Analysis Based on Bibliometrics

我国预算绩效管理研究的全貌可以借助文献计量工具、通过知识图谱反映。国内从事该领域研究的高产出作者共52位,以独立研究为主,合作研究较少;研究机构以高校和科研机构为主;研究产出在时间分布上呈现出“起步—骤升—降稳”的阶段性特征。起步期研究推动实践、骤升期二者基本同步、降稳期改革实践激励学术创新。已有研究以预算绩效管理理论、预算绩效目标、预算绩效评价、绩效信息运用等方面为重点。未来需要树立“以人民为中心”的绩效理念,构建中国式预算绩效管理体系;强化预算绩效管理基本要素与第三方绩效服务的研究;加强法治化研究为深化改革提供支撑。

The whole picture of budget performance management research in China can be reflected by means of bibliometric tools and knowledge map:there are 52 high-output domestic authors engaged in the research in this field,mainly independent research and less cooperative research;the research institutions are mainly universities and scientific research institutions;and the time distribution of research output presents the phased characteristics of“starting—sudden rise—reduced stability”.Research in the starting phase promotes practice,research and practice are basically synchronized in the sudden-rise phase,and the reform practice in the reduced stability phase encourages academic innovation.Previous studies have focused on the four aspects of budget performance management theory,budget performance objectives,budget performance evaluation and performance information application.In the future,it is necessary to establish the“people-centered”performance concept and build a Chinese-style budget performance management system,strengthen the research on the basic elements of budget performance management and the third-party performance services,and strengthen the research on legalization to provide guarantee for deepening reform.