数字化背景下财政资金直达机制与预算绩效管理

Fiscal Funds Direct Mechanism and Budget Performance Management Under the Background of Digitalization

2020年5月,我国为了应对新冠疫情、纾解企业困难、保障基本民生而创新设立了财政资金直达机制,确保财政资金“一竿子插到底”,提高了财政资金投向的精准性和有效性。随着财政资金直达机制的日益完善,其与预算绩效管理之间的关系逐渐成为讨论的热点。尤其是数字化的发展,成为促进财政资金直达机制与预算绩效管理紧密融合的重要催化剂。数字化发展是财政资金直达机制建立的重要依托,提高了财政资金的分配效应、经济效应、管理效应和监督效应,对于加强预算绩效目标管理、促进预算绩效评价的开展以及预算绩效监督起到了重要的促进作用。同样,财政直达资金也离不开预算绩效管理。本文通过梳理财政资金直达机制的提出与发展,深入剖析了数字化背景下财政资金直达机制与预算绩效管理的融合机制,并对数字化赋能财政资金直达机制提升预算绩效管理提出相关建议。

In May 2020,China proposed the direct mechanism of fiscal funds to ensure that fiscal funds stick to the end and improve the accuracy of fiscal funds investment.With the improvement of the direct mechanism of fiscal funds,its relationship with budget performance management has gradually become a hot topic of discussion.In particular,the development of digitalization has become an important catalyst for promoting the integration of fiscal funds direct mechanism and budget performance management.That is,digital development is an important support for the establishment of fiscal funds direct mechanism,which improves the distribution efficiency,economic effect,management effect and supervision effect of fiscal funds,and plays an important role in strengthening budget performance target management,promoting budget performance evaluation and budget performance supervision.Similarly,direct fiscal funds are also inseparable from budget performance management.By combing the proposal and development of the direct mechanism of fiscal funds,this paper deeply analyzes the integration mechanism of the direct mechanism of fiscal funds and budget performance management under the background of digitalization,and puts forward some suggestions on improving budget performance management by the direct mechanism of digitally empowered fiscal funds.