“制度——资源”互动:西北地区预算绩效管理改革的关键因素与影响机理

“Institution-Resource”Interaction:Key Factors and Influencing Mechanism of Budget Performance Management Reform in Northwest China

预算绩效管理改革是缓解财政收支矛盾、促进财政资金提质增效的重要手段之一。针对西北地区相比东部地区面临着更大的财政压力却呈现改革进程较慢的现象,运用扎根理论对西北地区两个省份的预算绩效管理实践情况展开研究,结合压力型体制、新制度主义和资源基础理论解析西北地区预算绩效管理改革的关键因素及影响机理。研究发现:西北地区预算绩效管理改革的影响因素由制度压力、组织资源、组织行为、组织能力和组织文化五个关键因素构成;制度压力和资源基础是影响改革绩效的核心因素,具体通过“制度—(文化—)行为—绩效”和“资源—能力(*文化)—绩效”两条路径分别或相互作用影响改革绩效;此外,假设面临中央层面的同等制度压力,西北地区相比东部地区改革较慢的重要原因可能在于资源供给和文化理念的差异。

The reform of budget performance management is one of the important means to alleviate the contradiction between financial revenue and expenditure and improve the quality and efficiency of fiscal funds.Though under greater financial pressure than east China, the reform in northwest China is progressing slowly.In response to this phenomenon, the present paper uses the grounded theory to study the practice of budget performance management in two provinces in northwest China, and analyzes the key factors and influencing mechanism of the reform by using the theories of the pressure system, new institutionalism and resourcebased theory. The research finds that the reform in northwest China has five key influencing factors: institutional pressure, organizational resources, organizational behavior, organizational ability and organizational culture. The institutional pressure and resources are core factors affecting the reform performance respectively or interactively through two ways:“institution-(culture-)behavior-performance”and“resource-capability(*culture)-performance”. Provided that northwest China is under the same institutional pressure from the central government as eastern China, the principal reason for its slower reform progress may lie in the differences in resource supply and cultural cognition.