基于KPI的预算执行监测分析研究

Research on KPI Based Budget Execution Monitoring and Analysis

深化财税体制改革要求公共部门实施全面预算绩效管理,有所成效地进行预算。执行绩效管理的关键节点不仅在于设置预算执行绩效考核目标体系,更在于加强对预算执行绩效的“双监控”,实现全过程的跟踪和对关键环节的目标核对。因此,从管理会计的角度出发,利用财务绩效考核管理中的KPI(关键绩效指标)对公共预算执行过程进行指标体系的设置,并提出相应的政策建议,以期对预算绩效管理工作有所帮助。

Deepening the reform of the fiscal and taxation system will inevitably require the public sector to implement comprehensive budget performance management.The key node for effective budget execution performance management is not only to set up a budget execution performance evaluation target system,but also to strengthen the“dual monitoring”of budget execution performance.Departments and units implementing budgets need to keep up with the goals,to track the entire process and check the goals of key links.This article believes that the importance of budget execution requires a set of assessment target system as the key to efficiency improvement.From the perspective of management accounting,the author uses the KPI common in financial performance assessment management to index the public budget execution process.The setting of the system,and put forward corresponding policy recommendations.