碳达峰、碳中和目标下的预算绩效管理研究

Research on Budget Performance Management under Carbon Peaking and Carbon Neutrality Goal

实现碳达峰、碳中和,是我国统筹国内国际两个大局做出的重大战略决策。在推动碳达峰、碳中和目标实现的过程中,预算绩效管理作为统筹配置财政资源的有力工具,发挥着重要的作用。预算绩效管理可以通过推动政府绿色采购、倒逼碳市场体系建设与发展、调整国内能源生产结构等作用机制影响“双碳”目标的实现。然而,在强调绿色低碳的高质量发展背景下,我国现行的预算绩效管理体系存在绿色绩效理念尚未建立、碳减排绩效指标体系缺乏科学性、绩效评价体系不完善等问题。因此,应树牢绿色低碳的预算绩效理念、强化碳减排预算绩效管理的刚性约束、推进碳减排监测体系信息化建设等,从预算绩效管理角度助力“双碳”目标的实现。

Achieving carbon peaking and carbon neutrality is an important strategic decision of China for coordinating domestic and international pattern.In the process of promoting carbon peaking and carbon neutrality,budget performance management plays an important role as a powerful tool for the overall allocation of financial resources.Budget performance management can influence the realization of dual-carbon goal by promoting the government's green procurement,forcing the construction and development of the carbon market system and adjusting the structure of domestic energy production.However,under the background of the high-quality development of green and low carbon,the current budget performance management system has some problems,such as the green performance concept is not established,the carbon reduction performance index system is not scientific,and the performance evaluation system is not perfect.Therefore,this paper puts forward the concept of establishing a solid green and low-carbon budget performance,strengthening the rigid constraints of carbon emission reduction budget performance management,promoting the information construction of carbon emission reduction monitoring system and other policy proposals,so as to help realize the dual-carbon goal from the perspective of budget performance management.