论政府性基金预算绩效管理的法治路径

Research on the Rule of Law Path of Budget Performance Management of Governmental Funds

政府性基金预算是我国公共预算体系中的重要组成部分,通过将各类政府性基金、土地出让金、彩票公益金等非税收入纳入预算管理,能够提升公共财政资金管理的规范性。在全面实施预算绩效管理背景下,我国政府性基金预算绩效管理面临着法律缺位、主体权责不明、评价指标不科学的现实困境。从预算法治与效率原则出发,在全方位、全过程、全覆盖的预算绩效管理理念之下,应当厘清政府性基金预算的改革逻辑与主要挑战。通过运用法治思维,完善评价指标体系,明确绩效评价主体及其职责,扩展评价结果的应用,以此推动实现我国政府性基金预算管理的科学化、法治化。

The budget of government funds is an important part of China's public budget system.By including various government funds,land transfer fees,lottery public welfare funds and other non-tax income into budget management,the standardization of government financial fund management is improved.Under the background of the full implementation of budget performance management,the government funds budget performance management faced the practical dilemma of insufficient legal system,unclear responsibilities of subjects and unscientific evaluation indicators.Proceeding from the principle of budget efficiency,under the budget performance management concept of all-round,full-process,and full-coverage,China should clarify the reform logic and main challenges of government fund budget.Therefore,by establishing the thinking of rule of law in the reform,we can clarify responsibilities of the evaluation subjects,improve the evaluation index system,expand the application of evaluation results,so as to truly promote the scientization and legalization of government funds budget performance management.