成本效益分析在事前绩效评估中的应用探讨——以L县供热政策性补贴项目为例

Research on the Application of Cost-benefit Analysis in Ex-ante Performance Evaluation——Taking the Heating Policy Subsidy Project of L County as an Example

将成本效益分析纳入事前绩效评估,是预算绩效管理进入改革深水区的尝试与探索,是实现预算管理与绩效管理一体化的必由之路,更是当前财政压力增大背景下优化财政资源配置的重要途径。基于此,本文将成本效益分析在事前绩效评估中如何有效应用作为一个突破口,在详细阐述将成本效益分析纳入事前绩效评估的具体实施步骤基础上,以L县供热政策性补贴项目为例进行实践探讨,发现根据成本效益分析核定的政府补贴定额标准和供热政策性财政补贴资金都得到一定程度的核减。这为增强预算绩效管理科学性提供了一个崭新的思路。

Integrating cost-benefit analysis into ex-ante performance evaluation is an attempt and exploration to delve deeper into budgetary performance management reform.It is the path towards the integration of budget management and performance management and an important approach to optimizing fiscal resource allocation amidst the current backdrop of increased fiscal pressures.Based on this premise this paper discusses how to effectively apply cost-benefit analysis in ex-ante performance evaluation as a breakthrough.It elaborates on the specific implementation steps of incorporating cost-benefit analysis into ex-ante performance evaluation and then applies this methodology to the L County heating policy subsidy pro-ject. The study finds that the government subsidy quotas and the financial subsidy funds forheating policies are reduced to a certain extent based on cost-benefit analysis providing afresh perspective to enhance the scientific nature of budgetary performance management.