“双碳”项目全过程预算绩效管理体系研究

Research on Building the Full Process Budget Performance Management System of“Dual Carbon”Projects

预算绩效是项目预算管理效果的衡量标尺。本文研究了“双碳”项目全过程预算绩效管理体系的构建,针对“双碳”项目特征,设计了包含项目事前绩效评估、绩效目标管理、预算执行监控、绩效评价及其反馈应用等环节的基本框架,即全过程预算绩效管理体系维形,形成了“双碳”项目预算绩效一体化管理闭环。在此基础上,本文展望了构建“双碳”分类分项目全过程预算绩效管理体系等前沿趋势,为“双碳”项目预算绩效管理的理论研究和实践探索提供借鉴。

Budget performance is a measure of the effectiveness of project budget management.This article studies the construction of a full process budget performance management system for“dual carbon”projects supported by financial funds.Based on the characteristics of“dual carbon”projects,a basic framework is designed that includes pre project performance evaluation,performance target management,budget execution monitoring,performance evaluation,and feedback application.The prototype of the full process budget performance management system has formed a closed-loop integrated budget performance management for“dual carbon”projects.On this basis,this article looks forward to cutting-edge trends such as the construction of a“dual carbon”classification project full process budget performance management system,providing reference for theoretical research and practical exploration of“dual carbon”project budget performance management.