新时期地方政府预算绩效管理优化路径探索--基于模糊集定性比较分析

An Exploration on the Optimization Path of Budget Performance Management in the New Era--Qualitative Comparative Analysis Based on Fuzzy Sets

预算绩效管理是以预算为对象开展的绩效管理,是政府绩效管理的重要组成部分。文章以2018年我国31个省级地方政府作为研究案例,运用模糊集定性比较分析(fs/QCA)方法对影响预算绩效管理改革的相关指标进行分析,揭示不同因素如何相互组合进而对地方政府预算绩效管理改革产生影响。研究发现:经济发展状况、财政分权程度、财政透明度与组织冗余度是影响地方政府预算绩效管理改革的主要因素,预算绩效管理的有效推进需要多因素共同作用、并发起效。今后,地方政府对外应更加积极地发展经济、吸引人才流入,对内应进一步提高财政透明度、消除组织冗余、降低行政成本,从而有效推进预算绩效管理。

Budget performance management is a performance management based on budget,which is an important part of gov⁃ernment performance management.Taking 31 provincial local governments in China in 2018 as research cases,this paper uses the fuzzy set qualitative comparative analysis(fs/QCA)method to analyze the relevant indicators that affect the reform of budget performance management,and reveals how different factors combine to influence the reform of local government budget perfor⁃mance management.The research finds that economic development,fiscal decentralization,fiscal transparency and organiza⁃tional redundancy are the main factors affecting the reform of local government budget performance management.Effective pro⁃motion of budget performance management requires multiple factors to work together.In the future,local governments should be more active in developing the economy externally and attracting talent inflows.They should further improve financial trans⁃parency,eliminate organizational redundancy and reduce administrative costs internally,so as to effectively promote budget performance management.