公共支出的人本绩效预算研究

【作者】 刘玉栋；

【导师】 徐国君；

【作者基本信息】 中国海洋大学 ， 会计学， 2010， 博士

【摘要】 在公共部门经济学和管理学的发展过程中,公共支出效率一直是理论研究的重要内容,也是世界范围内预算制度改革与实践发展所遵循的逻辑主线。围绕着这一主题,政府的预算理念也逐步向前发展：从单式预算到复式预算,从增量预算到零基预算,从项目预算到绩效预算。目前绩效预算虽然在国外一些国家正如火如荼地展开,在我们国家的一些地区也正在试点,但综合国内外有关绩效预算的理论和实践,我们发现当人们在探讨如何提高政府预算绩效时,其出发点和落脚点都集中于预算的供给方(即政府)而缺少对预算需求方(即公众)的必要关注。即使关注于预算的供给方——政府也是从整体上而言,没有细化到组成政府部门的人员。这样,导致政府在预算编制过程中对人即无论是作为预算支出对象的人还是预算编制主体的人都缺乏必要的关注,而这有可能导致预算编制无法实现“以人为本”和“科学发展”。进一步来说,在政府行使其“为人民服务”的天职时,却忽略了“人民”的偏好与需求,其服务的质量与效果也将会大大折扣。基于此,我们提出了“人本绩效预算”的概念,强调“人本管理”与“绩效预算”的一种有机结合即“人本导向”+“责任导向”+“结果导向”的预算。在人本绩效预算概念范围的界定下,我们对人本绩效预算理论进行了一般分析,分别从人本绩效预算的目标、人本绩效预算的原则、人本绩效预算的特点、人本绩效预算实施的影响因素和人本绩效预算评价体系等方面给出了人本绩效预算的大体理论内容。在对人本绩效预算的目标进行分析时,我们特别强调了预算管理的人本化、绩效化和民主化三个维度,并认为预算管理的人本化理念即强化服务“顾客导向”的预算观念更符合“代表最广大人民根本利益”和建设“和谐社会”的指导思想,是人本绩效预算区别于其他绩效预算的关键。在对人本绩效预算编制的原则进行分析时,我们特别强调了公众需求导向性原则、公共支出人本原则、公共支出绩效原则和绩效指标设计原则。而这些原则又可以进一步细化,如公众需求导向性原则包括公众优先、公众选择和公众满意度三原则,公共支出人本原则又包括公开透明和民主、民生、民享原则,等等。在对人本绩效预算的特点进行分析时,我们给出了重视公共需求、讲求绩效评价、注重激励约束、更加法制透明以及强调“三向”结合的特点。虽然上述有关人本绩效预算理论的分析内容还不是很深入,但是它基本上涵盖了人本绩效预算的主要理论内容,为我们今后人本绩效预算的进一步研究打下了一定的理论基础。在对人本绩效预算相关理论内容分析的基础上,文中最后给出了人本绩效预算管理框架的设计。鉴于绩效预算框架在我国还没有建立起来,因此我们所建立的人本绩效预算框架也是一种粗线条的勾勒,仅是将人本理念融入到绩效预算框架中的一种尝试。这一人本绩效预算框架大体由六部分构成,分别是人本绩效预算的核心内容、人本绩效预算的编制方法和手段以及保障机制、人本绩效预算的执行、人本绩效预算的评价以及人本绩效问责与人本绩效激励。在设计人本绩效预算的核心内容时,我们建立了一个包括公共需求管理体系、公共部门人本绩效管理体系、公共支出人本绩效评价体系、公共支出人本绩效预算编制体系和公共支出人本绩效审计体系为主要内容的“五位一体”的理论体系。这一根据国外绩效预算的相关理论和实践并结合我国当前绩效预算的试点情况以及财政部对绩效预算改革的要求所提出来的人本绩效预算的理论体系,既是对绩效预算改革内容的进一步提炼,也是对绩效预算改革的进一步推动。在设计人本绩效预算的实现模式时,我们考虑到人本绩效预算编制的复杂性和挑战性,提出在实施人本绩效预算过程中遵循先易后难分三步走的改革思路,先针对某些重大项目开展预算支出人本绩效评价,在此基础上对某一部门编制人本绩效预算,在总结经验和教训的基础上实现对政府编制人本绩效预算的最终目标。在人本绩效问责与人本绩效激励制度的设计中,我们阐述了绩效问责与政府财务信息公开以及我国人本绩效预算问责制度的设计,这些制度设计内容包括划分组织和个人的职责、建立和完善问责法律制度体系、实现问责主体的多元化并建立完善问责制度的支撑系统。更多还原

【Abstract】 In the development process of economics and management under the public sector, the efficiency of public expenditure not only has been an important theoretical study, but also the mainlly logical line which to follow in the practice of bugeting system reform around the world. With this theme, the government’s budget is also making the progressive development:from a Single-type Budget to a Multiple-type budget, from the Incremental Budget to Zero-base Budget, from the Project Budget to Performance Budgeting. While Performance Budgeting is in full swing in some foreign countries, and is also making experiment in some parts of our country, but by synthesizing domestic and foreign performance budgeting theory and practice, we found that when people are exploring how to improve the performance of the government budget, its starting point and purpose of the budget have focused on the supply side (ie the Government) and pay no attention on budgetary demand side (the public).Even if the focus on the supply side of the Governmen budget is also from the whole, there is no detailed aspects to a government departments. In this way, it will led the government in the budget preparation process to the people whether they are the object as a budget expenditure or the main body to make budget pay no necessary attention., which could lead to budget preparation can not be achieved "People-oriented" and "Scientific Development". Furthermore, when the governmen exercise its "Serve the People" as the bounden duty, they were ignored "the people" of the preferences and needs, so the quality and effectiveness of its services will also be a significant discount. Based on this, we have proposed a "People-performance Budgeting" concept, stressing that "People-oriented Management" and "Performance Budget" as an organic combination of that People-oriented+Responsibility-oriented +Results-oriented budget.With the concept of People-performance Budgeting in the human scope of this definition, we have a general analysis to this People-performance Budgeting management theory including it’s objectives, principle, characteristics, influence factors, and evaluation system. In the analysis to the objectives of People-performance Budgeting, we place special emphasis on "People-oriented", "Performance-oriented" and "Democratization" in three dimensions, strengthening the "People-oriented" as the "customer-oriented" in the budget more in line with the concept of "represent the fundamental interests of the overwhelming majority of the people". All these are the key differences from other performance budgeting. In the analysis to the principles of People-performance Budgeting, we particularly stress the expenditure principle of "Public Demand-oriented", principle of "People-oriented", principle of performance, and principles of designing performance indicators. These principles can also be further refined, such as public "Demand-oriented" principles including the public priority, public choice and public satisfaction with the three principles of "People-oriented" of public expenditure also including an openness, transparence and democracy, and so on. In the analysis to the characteristics of budget management, we give great importance to public demand, cost effectiveness and evaluation, incentive and constraint-oriented and more transparent legal system. While the above theory of the "People-oriented" of the performance of the budget is not very in-depth, but it basically covers the main theory contents of People-performance Budgeting, and lay a theoretical foundation for the future study.With the analysis on the theory of People-performance Budgeting, we finally give a framework for the design of People-performance Budgeting management.In view of the Performance Budgeting framework has not yet been established in China, so the People-performance Budgeting framework we created is also a broad-brush outline, only an attempt making the people-oriented idea into Performance Budgeting. This group of People-performance Budgeting framework includes six parts, namely, the content of People-performance Budgeting, the processes and tools, as well as safeguard mechanism of People-performance Budgeting, the execution and evaluation of People-performance Budgeting, as well as accountability and incentives of People-performance Budgeting. In the designing of the management content of People-performance Budgeting, we have established a system including demand mangement system, people-performance management system of public sector, people-performance evaluation system of public expenditure, budget making and auditing system of People-performance Budgeting. This "five in one" theoretical system is based on foreign-related theory and practice of performance budgeting in conjunction with the pilot of China’s current situation and the requirements of the Ministry of Finance on the performance of the budget. In the designing of the implementation model of the People-performance Budgeting, we put forward the reform ideas with three steps taking into account the complexity and cahllenge of the People-performance Budgeting. First, we make performance evaluation for some major projects budget expenditure. Second, we make People-performance Budgeting for a particular sector with the first step’s base. Finally, with the experiences and lessons learned from the first two steps, we make the People-performance Budgeting of the whole governments. In the designing of accountability and incentives of People-performance Budgeting, we explained the openness of performance accountability and government financial information, as well as the designing of the government accountability system including the delineation of the responsibilities of organizations and individuals to establish and improve the accountability system, the legal system of the accountability and the support system.更多还原