我国地方政府预算绩效管理体系构建——基于史密斯政策执行过程模型视角

Construction of Local Government Budget Performance Management System in China:Based on the Perspective of Smith's Policy Implementation Process Model

从史密斯政策执行过程模型视角出发,在分析史密斯政策执行过程模型在地方政府预算绩效管理中的适用性及其构建要素的基础上,梳理总结出我国地方政府预算绩效管理政策本身及其实施中存在的问题,并从完善政策目标、优化执行机构、优化目标群体、强化外部约束、改善执行环境等方面提出了推进我国地方政府预算绩效管理的对策建议。

From the perspective of Smith's policy implementation process model,this paper analyzes the applicability of Smith's policy implementation process model in local government budget performance management and its model construction elements,summarizes the problems existing in local government budget performance management policy itself and its implementation,and puts forward some countermeasures and suggestions to promote local government budget performance management in China from the aspects of perfecting policy objectives,optimizing implementation agencies,optimizing target groups,strengthening external constraints and improving implementation environment.