在我国推行绩效预算的理论与实践思考

【作者】 董振海；

【导师】 陈穗红；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2010， 博士

【摘要】 作为新公共管理运动的核心组成部分,绩效预算改革为提高政府财政支出的效率,解决政府财政危机、管理危机和信任危机起到了重要的推动作用,成为世界上预算改革发展的国际趋势,并在西方发达国家进行了各具特色的探索与实践,也成为我国未来预算改革与发展的长期目标和方向。1998年以来我国进行了部门预算改革、“收支两条线”管理改革、政府收支科目分类改革、国库集中收付改革、政府采购改革和金财工程建设。上述财政管理改革基本是投入控制取向的改革措施,对于克服过去财政资金管理混乱、资金使用不规范等问题起到了很好的作用。但随着预算投入控制取向改革的深入,人们发现仅仅控制投入,强调财政资金的合规性,并不能保证财政资金使用取得好的效果。绩效预算强调以结果为导向配置预算资源,有助于弥补我国单纯投入控制取向预算改革的不足,提高财政资金使用的有效性和政府公共支出管理水平。绩效预算改革对我国的预算管理制度改革具有重要的现实意义。目前我国从中央到地方开始了许多绩效评价和绩效预算的改革试点,陆续成立了一些绩效评价的组织机构,初步建立了绩效评价指标体系,有的还进行了将评价结果应用于预算管理的尝试。但试点由于制度环境、传统预算管理观念、对绩效预算的认识等诸多因素的影响,很多方面从效果上看并不能令人满意,遇到了种种困惑和问题。这些问题有来自观念层面的、制度层面的也有来自技术层面的。如对绩效评价与绩效预算的关系,绩效预算与部门预算的关系,投入控制取向改革与绩效管理取向改革的关系,我国当前是否有条件建立绩效预算,如何将绩效评价与预算管理相结合,如何推进绩效预算等问题认识模糊,阻碍了绩效预算改革的进一步深入和发展。改革实践的发展,需要理论上进行创新和突破,对面临的种种问题进行研究和解答。本文将从理论和实践两个方面对这一课题进行研究。论文先从理论分析入手,揭示绩效预算产生和发展的理论基础,绩效预算改革措施的理论逻辑,从理论层面为绩效预算改革建立理论指导。再将理论与实践相结合,侧重历史分析、实证分析,通过分析国内外绩效预算的历史沿革的各个改革阶段,改革的思路及成败的分析,对国外绩效预算的理论演变和实践发展进行了梳理和归纳总结,对国内绩效预算存在的矛盾和问题进行了剖析。最后结合中国预算管理现状,对困扰绩效预算理论研究和实践的争论和矛盾,改革中遇到的难点和困惑,尝试给出解答和澄清,并指出符合中国实际情况的绩效预算改革方向和路径选择。最后,论文选择北京市绩效预算改革实践作为案例分析,研究了北京市绩效预算改革现状,主要的制度框架结构,面临的主要问题,并给出了今后进一步完善绩效预算改革的政策建议。论文的主要创新点包括：论文提出目前我国投入控制取向预算改革与绩效管理取向预算改革应并行的观点,指出投入控制取向预算改革是绩效管理取向预算改革的基础,我国应进一步完善而不是放松投入控制取向预算改革进程。在加强支出控制的同时积极推进绩效预算改革,使得两种预算改革相互促进,相互完善。论文提出要将行政事业单位的国有资产管理与绩效预算管理相结合。我国虽然没有进行权责发生制的政府会计改革,无法进行全成本预算管理,但我国可以通过加强行政事业单位的国有资产管理并将其与绩效预算管理相结合,弥补现金收付制会计制度的缺陷,以更好地进行支出的成本效益分析和预算资源配置。论文研究了如何将部门预算改革与绩效预算改革相衔接的问题,提出在部门预算基础上进行绩效预算改革的观点。论文分析了绩效评价与绩效预算的关系问题。指出绩效评价只是绩效预算的一个重要组成部分,但远不是绩效预算的全部。将绩效评价当作绩效预算的全部,忽视了绩效评价之外的部分,会造成对绩效预算理解的偏颇。在绩效预算改革实践中绩效评价单兵突进,其它部分改革相对滞后,最终会阻碍绩效预算改革的顺利进行。论文分析了绩效评价的作用、局限以及面临的挑战。.指出如果将绩效评价结果机械地强加于预算决策,有时不仅不会提高预算的绩效管理水平,可能还会产生一连串的副作用,遭到预算资金使用部门的抵制与强烈反弹,最终导致绩效预算改革的失败。绩效评价结果与预算的结合需要慎重,采取实事求是的态度。从目前管理水平和技术条件看,至少在一个较长的阶段不可过分拔高绩效评价结果在资源分配中的作用,更不要在绩效评价结果和资金分配之间去建立简单机械的联系。绩效预算首先要明确政府的职责,才能确定政府的绩效目标。政府绩效目标的清晰是设定绩效评价指标和进行预算资源有效分配的关键。政府的职责的明确需要进行公共管理体制改革。论文提出要将绩效预算与政府职能转变联系起来,要在五年计划的基础上,建立政府战略目标和多年滚动预算并将其作为绩效预算体系的一个有机组成部分。论文对绩效预算的各个有机组成部分、关键环节进行了研究,得出了我国实行绩效预算的路径选择。更多还原

【Abstract】 As the key part of the new public management movement, performance budget (PB) benefit a lot to the enhancement of the public expenditure efficiency, settlement of the government finance, management and entrustment crisis. PB has become the world trend of the budget reform and it is also become the long term target of Chinese budget reform.From 1998 china began the reforms of the department budget, two lines of revenue and expenditure, governmental revenue and expenditure classified, treasury consol idated receipts and payments system, government procurement, and monetary and financial project. But basically all the reforms above are control oriented; they are helpful to overcome the problems of finance management chaos and not standardized use of funds. With the deep process of the control oriented reform, people found that only the standardized use of funds can’t guarantee the good efficiency of the government expenditure. PB emphasizes the outcome oriented allocation of funds, it will do good to make up the shortcoming of the control oriented reform and improve the effectiveness of government expenditure. So the PB has important meaning to Chinese budget system reform.China has began a lot of performance evaluation and PB pilot reforms, and established some organization of performance evaluation, preliminaryly set up the system of index of evaluation. Some even attempted the applicat ion of the result of the performance evaluation. But from many aspects of the attempts, they are not satisfied because of the system environments, traditional budget management idea, and understanding of the PB. People are confused about how to dea I with the relationship of the performance eva I uat ion and PB,the relationship of PB and department budget,the relationship of control oriented reform and outcome oriented reform, do we have the condition to apply PB, how to combine the performance evaluation and budget,how to apply PB. The confusion of these issues counteract the reform the PB. The development of PB practices needs the theory innovation and gives answers to these issues.This paper will carry out research from theory and practice aspects. Paper will begin from the theory ana I yze, show the theory foundation the PB development and theory logic of the PB reform, and set up the theory instruction of the PB reform. Then combine the theory and practice,analyze each phase of the PB reform, the problems accured, summarize the thought of the reform and the success or failure of the reform to give answers to the issues mentioned above. In the last chapter of the paper we will analyze the case of the Be i j i ng PB reform i nc I ud i ng the situation of the PB reform, the main frame of the PB system of Beijing, the problems faced, and give some suggestions to the ongoing PB reform of Beijing.The main innovation of the paper including:The research of the paper suggests that we should carry out the control oriented budget reform and the outcome oriented budget reform simultaneously. It is pointed out that the control oriented budget is the foundation of the outcome oriented budget. According to the situation in china, we should enhance the reform of the control oriented budget instead of loosening it. Improve the PB reform meanwhile strengthening the control, and let the two budget reforms benefit each other.It is suggested that we should combine the administrative institutions asset management and the PB reform. Although china has not applied the accounting on the accrual basis and manage the budget on all cost, but china can strengthen the administrative institutions asset management and combine it to PB reform to make up the shortcoming of the accounting on the cash basis and improve the allocation of the budget recourses.Paper researches how to I ink up the department budget reform and PB reform, and points out that we should set up the PB reform on the foundation of the department reform. Paper analyzes the relationship of the performance evaluation and PB. It is pointed out that the performance evaluation is only the important part of the PB, but not all of PB. If we ignore the rest part If PB, we may misunderstand PB and let the rest part of PB reform get behind and at last baffle the reform of PB.Paper analyzes the function, shortcoming and chal lenge faced of performance evaluation, points out that if we combine the result of the performance evaluation to the process of budget improprietly, we may face the strong resistance from the government department and the final failure of the PB reform. So we should be very conscious and realistic while combine the performance evaluation to PB. According to the technical situation in china, there is a long way to go.We shou I d make c I ear the functions of the government i n the first place while applying PB. By doing so, we can set clearly the target of the government. The clear target of the government is the key foundation to set up the performance evaluation index and the allocation of the budget resource. We should carry out the public administration system reform. It is pointed out that we should link up the PB and the government function transform. Government should set up the strategic target and the continuous budgeting, and let them be the important part of the PB. Paper researches the segments and taches of the PB and points out how to apply PB step by step.更多还原