大数据时代预算绩效现实羁绊与路径选择

Realistic Constraints and Path Choices of Budget Performance in the Era of Big Data

当前,全球已全面进入数字经济时代,大数据日益成为国家核心战略资源,为推进国家治理体系和治理能力现代化提供了有力支撑。近年来,“用数据说话、用数据决策”已成为打造数字政府的重要依据,而预算绩效强调以结果为导向,通过数字化绩效管理将政府施政效果建立在可衡量的绩效基础上,让财政资金花得更有价值,最终实现公共利益最大化。将大数据引入预算绩效管理,对打破“信息孤岛”和“数据烟囱”,全面提升预算绩效管理效率意义重大。但同时也应看到,大数据引入预算绩效管理仍面临着新挑战,例如大数据引入预算绩效管理的理念薄弱、基于大数据的绩效评价标准尚未健全、政府信息共享平台建设还亟待规范等。因此,推进大数据与预算绩效管理的深度融合成为目前亟待解决的重要课题。

In the context of the comprehensive entry into the digital economy era,big data is increasingly becoming a core strategic resource of a country.It provides strong support for the modernization of China’s system and capacity for governance.Data-driven decision-making is an important basis for building a digital government.Through digital performance management,outcome-focused budget performance makes the effect of government governance measurable,so that financial funds can be spent in a more valuable way to maximize the public interest and digital performance management.Introducing big data into budget performance management and gradually improving the budget performance system is of great significance for breaking the information island and improving the efficiency of budget performance management.However,it should also be acknowledged that the introduction of big data into budget performance management still faces new challenges.For example,there are insufficient concepts of introducing big data into budget performance management,unsound big data-based performance evaluation standards,the imperfect government information sharing platform,the lack of legal constraints on budget performance management,and the shortage of relevant talents.Therefore,the deep integration of big data and budget performance management is crucial to comprehensively enhance the efficiency of budget performance management.A series of measures should be taken to solve these problems.First,it should reshape the big data thinking of budget performance management,and recognize that its role is not merely a technological innovation,but rather a shift in thinking.Second,it is necessary to establish a whole process budget performance evaluation system and a new mechanism of performance target management,performance operation monitoring and performance result evaluation.Third,it is needed to achieve the opening and sharing of data resources,build a national financial information sharing platform,and strive to break the shackles of data barriers and information islands.Finally,it is necessary to perfect laws and regulations of big data and budget performance by consolidating the relevant legal basis.In essence,the introduction of big data into budget performance management is an institutional innovation in public budgeting,which can effectively prevent public risks and is of great significance to improve the government’s governance capacity.Compared with the existing studies,this paper may contribute in the following aspects.First,based on the information asymmetry theory and the public risk theory,it constructs the theoretical logical starting point for the introduction of big data into budget performance management.Second,it constructs the overall diagram of whole-process budget performance evaluation,which provides a valuable reference for optimizing the budgeting process.Third,it proposes that the introduction of big data into budget performance management should adopt the issue-oriented model to realize the Pareto optimization of budget performance management.