摘要
随着预算管理制度改革的深入,项目已成为部门和单位预算管理的基本单元,完善预算项目管理成为财政支出管理提质增效的主要任务和基本途径。在实施项目全生命周期管理过程中,当前一个较为普遍的问题是基层在项目管理方面往往未能达到预期效果。本文围绕基层项目管理的现状、问题及其优化,从制度环境、制度弹性视角进行了较为深入的分析,并以广东省C区水资源保护与利用项目为例,剖析其在项目规划设计、项目执行监控和项目组织协调过程中,执行方和资金提供方围绕项目管理目标与规范的互动过程与主要做法,认为建立在可验证基础上的原则性与灵活性相结合的项目管理模式,即“弹性对标”,是基层项目管理取得较好成效的有效途径,并提出相关政策建议。
With the deepening of budget management system reform,projects have become the basic unit of budget management for departments and units.Improving budget project management has become a key approach,primary task,and fundamental approach to improving the quality and efficiency of financial expenditure management.In the process of implementing the whole life cycle management of the project,a common problem is that the project management at the grass-roots level often fails to achieve the expected effect.Focusing on the current situation,problems and optimization of grass-roots project management,this paper makes a more in-depth analysis from the perspective of institutional environment and institutional flexibility.Taking the water resources protection and utilization project in Guangdong Province as an example,this paper analyzes the interactive process and main practices of the executors and fund providers around the objectives and norms of project management in the process of project planning and design,project implementation monitoring and project organization and coordination.It believes that the project management mode based on the combination of principle and flexibility on a verifiable basis,namely“flexible benchmarking”,is an effective way for grass-roots project management to achieve better results,and puts forward relevant policy suggestions.
作者
郑德琳
刘继东
莫仪
Zheng Delin;Liu Jidong;Mo Yi
出处
《公共财政研究》
2024年第5期27-40,共14页
Public Finance Research Journal
关键词
项目管理
专项资金
绩效管理
弹性对标
Project Management
Financial Fund
Performance Management
Flexible Benchmarking