基于行政效能原则的公共部门绩效预算:内涵、困境及制度回应

Performance Budget of Public SectorBased on Administration Efficiency Principle:Connotation, Dilemma and Institutional Response

绩效预算是以结果为导向的预算管理方式,也是健全收支管理、提升资金效能的重要手段,更是提高公共部门财政治理能力和水平、推动预算工作高质量发展的重要保障。为此,以行政效能原则为理论指导,以优化绩效预算制度效力层级、协同公共部门预算管理与绩效理念及坚持决算全面评价为实施路径,提高公共部门的预算治理能力,可资为我国全面推进绩效预算、进一步深化绩效预算制度改革的参考方案。

Performance budget is a results-oriented budget management method.It is not only an important means to improve revenue and expenditure management and improve the efficiency of funds,but also an important guarantee to improve the capacity and level of public sector financial governance and promote the high-quality development of budget work.In this paper,taking the connotation of performance budget as the breakthrough point,the realistic difficulties faced by the reform of public sector performance budget are discussed from three perspectives:the binding force of performance budget,the concept of performance budget and the final account evaluation.Under the guidance of the principle of administrative efficiency,three ways are proposed to improve the capacity of public sector budget management,including the following legislative proposals to optimize performance budgeting,coordinate with the concept of public sector budget management and performance,and insist on comprehensive evaluation of final accounts.This paper is expected to provide theoretical guidance for comprehensively promoting performance budget and further facilitate the reform of performance budget system in China.