预算和绩效管理一体化的实践探索与改革方向

Practical Exploration and Reform Direction of the Integration of Budget and Performance Management

预算和绩效管理一体化是全面实施预算绩效管理的重要改革目标,也是绩效预算得以成功的关键所在。预算和绩效管理一体化与绩效预算在理论上存在着复杂交织的关系,在实践中也相辅相成、相互促进。随着中国预算绩效管理改革的不断推进,预算管理和绩效管理从事后一体化逐渐过渡到全过程一体化,但仍存在制度建设、绩效信息先导性作用以及跨部门协调等方面的问题。在高质量发展的时代背景下,预算和绩效管理一体化的改革方向,可以从相关法律法规建设、各主体职责确定、既有预算流程再造以及一体化技术手段改革等方面加以谋划。

The integration of budget and performance management is an important reform goal for comprehensive implementation of budget performance management,and it is also the key to the success of performance budget.The integration of budget and performance management as well as performance budget have a complex and intertwined relationship in theory,and they also complement and promote each other in practice.With the continuous advancement of budget performance management reform in China,the budget management and performance management are gradually transforming from post-integration to whole process integration.However,there are still problems in system construction,the leading role of performance information,cross-departmental coordination,etc.Therefore,under the background of high-quality development,the reform direction of the integration of budget and performance management can be planned from the construction of relevant laws and regulations,the determination of the responsibilities of each subject,the reengineering of the existing budget process,the reform of integrated technical means and so on.