【作者】 孙煜华；

【导师】 童之伟；

【作者基本信息】 华东政法大学 ， 宪法学与行政法学， 2010， 硕士

【副题名】以上海市闵行区人大主导型绩效预算改革实践为例

【摘要】 当前,我国人大预算监督在各个环节上都存在突出的问题,严重制约了人大监督权的实现。绩效预算改革的引入为人大预算监督机制的完善提供了一个可行且必要的路径。绩效预算的实质就是将绩效与预算结合起来,以保证在分配资源并进行管理的过程中会考虑效果。绩效预算的演变历程表明,提高政府的预算资金使用效率只是它的一个手段,其主要目的在于让政府的资金使用最大程度地符合选民意志。在如何构建我国绩效预算的模式上,西方国家以合规性和合理性为取向的两次改革实践为我们提供了有益的借鉴,由此,我们可以将预算指南、专业性的评估机构、交涉机制和调整程序、问责和激励措施等有效措施与我国现有的人大预算监督制度相衔接,从而让其监督覆盖到预算的编制、审批、调整、执行等各个运行阶段。上海市闵行区是当前推行人大主导型绩效预算改革的典范,该区不但创造性地将人大通过的民生发展指标与绩效评估相结合,而且形成了由人大财经工作委员会牵头的专业性评估机构,还构建了人大为主导的广泛的参与机制和严格的程序机制,并完善了人大的问责与激励机制,从而大大提高了绩效预算的执行力。上海市闵行区的绩效评估体系在全国范围内都有很强的示范性意义,但是要想全面推广还需要很多配套措施。当前,影响我国人大主导型绩效预算改革推广的积极因素有政治、经济、技术等多个方面。而影响这种预算模式推广的消极因素则主要集中在体制方面,从纵向上来看,主要表现为预算权与事权不匹配,从横向上来看,主要表现为预算权与人事权不匹配,为此,我们应当采取积极的应对措施,一方面,要在分税制改革的基础上实现中央预算和地方预算的相对分离。由此,地方人大也可以形成相对独立的预算指南,从而对地方政府的预算编制形成实质性约束,使得地方政府成为真正的责任政府。另一方面,要让《选举法》里规定的差额选举原则得到落实,从而真正形成对地方人大负责进而对地方选民负责的政府,使得绩效考评不但是上级的考评,还是地方选民的考评。相信,随着人们对人大主导型绩效预算改革认同程度的提高,这种预算模式将有更大的推广空间。这不仅有利于人大预算监督机制的完善,还为我国宪政建设提供了契机。更多还原

【Abstract】 At the present time, there are outstanding issues exists in all aspects of the budget supervision of the People’s Congress of China, which seriously restricts the realization of the supervision power by the NPC. The introduction of Performance Budgeting reform provides a viable and necessary path for the Improvement of the budget supervision mechanism of the NPC. The Performance Budget in real terms is to combine the performance and budget, which will ensure taking results into account in the process of the management and the allocation of resources. The evolution of the Performance Budget reflects that improvement of the efficiency in using the funds of government’s budget is only one of its means, and its main purpose is to meet the will of voters in the greatest extent. In the question of how to build our Performance Budget model, the compliance and rationality oriented reforms in Western countries provides us with useful lessons, thus, we can combine the budget guidelines, the professional assessment body, the negotiation mechanisms and the adjustment procedures, the accountability and incentives and other effective measures with our existing budget supervision mechanism of the NPC. And this will allow the budget supervision to cover the preparation, approval, adjustment, operating and other running stages of the budget. The Minhang District of Shanghai is a good model to push the People’s Congress-led performance budget reform at the present time. it not only creatively combined the index of the development of people’s livelihood passed by the People’s Congress and the performance evaluation, but also formed a professional assessment body led by the Financial working committee of the People’s Congress. Furthermore, the district has built a broad People’s Congress-led participation mechanisms and strict procedures mechanisms. Finally it has improved the accountability and incentive mechanisms of people’s congresses, which has greatly improved executive ability of the performance budget. The People’s Congress-led performance budget reform in Minhang District of Shanghai is a demonstrative model throughout the country, however, to fully promote need us a number of supporting measures. At present, there are many positive factors in the political, economic, technical and other aspects which impact the promoting of the People’s Congress-led performance budget reform throughout China. And the negative factors mainly focus on the institutional side, in a vertical perspective, mainly for the budget authority and powers do not match, from the horizontal point of view, mainly for the power of budget does not match the power of personnel. Therefore, we should take active countermeasures. On the one hand, we must separate the central budget and local budgets based on tax system reform. As a result, the local people’s congresses can also form an independent budget guideline, and this will substantively constrains the formation of local government budget and make the local government to become a true responsible government. On the other hand, we should implement the principle of competitive election in the”elective law”, thus we will have a government with responsibility for the congress and the people. This will make the performance evaluation is not only by the superior government, but also by the voters. With the improvement of the public identification of the NPC-led performance budget, this budget model will have greater space of promotion, which will not only help improving the budget supervision mechanisms of the NPC, but also provide opportunity for the construction of our constitutionalism.更多还原