国家治理现代化视域下预算绩效评价:原则、理论框架与展望

Budget Performance Evaluation under Modernization of National Governance:Principles,Theoretical Framework,and Prospects

近年来,预算绩效评价在促进资源优化配置、深化财政管理体制改革、提升政府责任意识等方面发挥了基础性作用,为推动新发展格局构建提供了重要工具。但同时,预算绩效评价研究仍相对滞后,对其价值取向、概念范畴、功能定位等基本认识尚未上升至理论层面,对于“为什么评、评什么、怎么评”等基本问题的认识相对模糊,对实践中的一些难点问题也缺少方法论指导。基于此,文章提出预算绩效评价理论研究应把握深入贯彻以人民为中心的发展思想、立足新时代财政改革发展实践研以致用、以质量求生存三大基本原则,预算绩效评价应处理好顶层制度设计与具体实践、国际经验与中国路径、评价与监督三组关系,并构建了“内核+支撑+工具”的理论框架。聚焦预算绩效评价现实难题,未来应构建预算绩效评价准则规范体系,增强同类项目或资金间的可比性;针对评价对象的特点和绩效信息需求选取适当成本计量方法,进一步提升成本计量的科学性;促进部门协调联动,拓展预算绩效评价范围,形成参与式预算绩效评价机制;建立中长期绩效跟踪评估机制,缓解当期评价与长期绩效的矛盾。

In recent years,budget performance evaluation has played a fundamental role in optimizing resource allocation,deepening financial management system reform,and enhancing government responsibility awareness,serving as an important tool for building a new development pattern.However,the research on budget performance evaluation is still lagging behind,and the basic understanding of its value orientation,conceptual category,and functional positioning has not yet risen to the theoretical level.In addition,the basic questions such as “why,what,and how to evaluate” remains to be fully understood,and there is a lack of methodological guidance for some difficult issues in practice.In view of these problems,this article proposes that the theoretical research on budget performance evaluation should follow the three basic principles of deeply implementing the people-centered development concept,applying research achievements based on the practice of fiscal reform and development in the new era,and guaranteeing quality.Budget performance evaluation should handle the relationships between top-level system design and practice,between international experience and China's path,and between evaluation and supervision,and a theoretical framework of “core + support + tools” should be built.Targeting the challenges of theoretical research on budget performance evaluation,a system of budget performance evaluation criteria should be established to enhance comparability between similar projects or funds.Appropriate cost measurement methods should be selected considering the characteristics of the evaluation objects and the demand for performance information to enhance the rationality of cost measurement.The coordination and linkage between departments should be promoted to expand the scope of budget performance evaluation and form a mechanism of participatory budget performance evaluation.A medium-and long-term performance tracking and evaluation mechanism should be established to alleviate the contradiction between current evaluation and long-term performance.