公共预算管理改革:范式建构、实践路径与优先事项

Public Budget Management Reform:Paradigm Construction,Practical Paths and Priorities

为应对财政困难加剧和日趋复杂棘手的治理挑战,大刀阔斧地改革预算管理以确保瞄准大问题和消除核心瓶颈至关紧要。理论研究的原则性任务是找到一种合宜的预算管理改革理论并以之指导实践路径,一方面帮助改革者切实制定系统化、连贯的改革议程,另一方面帮助管理者切实理解问题并以最佳方法解决问题。本文搭建的理论基础框架表明:好的预算管理必须立足预算授权安排,依靠预算问责约束和引导管理者致力于行为范式和成果范式的平衡与兼容,从而控制公共财政中的代理问题及其负面后果。行为范式、成果范式和预算问责构成预算管理的“铁三角”。行为范式应基于“诚实与适当”准则建构并避免妨碍结果导向,需注意区分信息诚实准则和运营适当准则。成果范式应基于“政策与绩效”导向建构,区分财政成果及其联结的发展目标。融合这两类范式可望为政府问责制从侧重GDP问责转向侧重预算问责铺平道路。为此,应将强化与完善预算制度的受托责任设计和预算授权安排以及开发与应用基于支出周期的全面预算会计置于改革议程的优先位置。主要的配套事项应包括:对政府财务报告发布审计意见,预算文件清晰阐明成果导向的预算政策,采用基于经济分类的预算“重要申报”制式,以及赋权公民参与预算过程和绩效评价。

In response to the escalating fiscal difficulties and increasingly complex governance challenges,a comprehensive reform of budget management is crucial to ensure effective targeting of major issues and the elimination of core bottlenecks.The fundamental task of theoretical research is to identify an appropriate theory of budget management reform and provide a practical roadmap.This will assist reformers in formulating systematic and coherent reform agendas,while helping managers to understand the issues and resolve them using optimal methods.The theoretical framework constructed in this paper suggests that effective budget management must be based on budget authorization arrangements,relying on budget accountability to constrain and guide managers towards a balance and compatibility between behavioral and result paradigms.This framework aims to address agency problems and their negative consequences in public finance.The"iron triangle"of budget management consists of behavioral paradigm,result paradigm,and budget accountability.The behavioral paradigm should be constructed based on the principles of"honesty and appropriateness",avoiding hindrances to results-oriented approaches,and distinguishing between information honesty criteria and operational appropriateness criteria.The result paradigm should be guided by a"policy and performance"orientation,distinguishing fiscal outcomes and their linkage to development goals.The integration of these two paradigms in budget accountability is expected to pave the way for a shift in government accountability from a focus on GDP to a focus on budget accountability.To achieve this,it is essential to strengthen and improve the design of delegated responsibilities and budget authorization arrangements within the budget system.Additionally,the development and application of comprehensive budget accounting based on expenditure cycles should be prioritized in the reform agenda.Key complementary measures should include the publication of audit opinions on government financial reports,clear articulation of outcome-oriented budget policies in budget documents,the adoption of a budget"important declaration"system based on economic classification,and the empowerment of citizens to participate in the budget process and performance evaluation.