我国政府绩效导向预算管理体系构建研究

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摘要

本文通过对西方绩效预算发展过程的考察，结合我国的实际情况，我国正致

力于现代化道路上公共财政和服务型政府的建设，近年来，在预算制度方面推行

了以部门预算、收支两条线、国库集中收付、政府采购以及规范预算编制程序和

改善收支分类为主的改革，取得了较大成绩，然而这些改革尚未正面涉及公共财

政如何建立绩效导向预算的问题。按照政府职能转变和公共财政改革的要求，政

府要在资源既定的条件下位社会提供更多、更好、等高效的公共产品服务，就必

须提高管理效率，降低成本，增强服务意识，而对政府公共支出实行绩效导向预

算就是一个有效的途径。

绩效导向预算，是顺应政府职能的调整，顺应公共理念更新而引发的完善公

共产品供给的重要管理创新，是政府改革的推进理论。为改进政府绩效，提高公

共财政资金的使用效率，应充分借鉴西方发达国家绩效预算改革的成功经验，大

胆改革、积极进取，为在我国发展和建立绩效导向预算体系而积极探索。

本文整理出政府绩效导向预算管理体系的公共经济学基础，在此基础上分析

了政府绩效导向预算的基本构成要素，总结了其运行原理。提出了我国政府绩效

导向预算管理体系的组织框架，并研究了包括政府绩效导向预算的编制、执行、

控制、评价等环节的内容，通过某市的排污工程为例，设计了绩效导向预算管理

体系的操作流程。本文主要研究的内容如下：

首先，阐述了政府绩效导向预算管理体系的公共经济学基础，包括政府失灵、

政府低效率、寻租行为等理论基础。在此背景下，进一步整理了公共经济学与政

府预算绩效管理改革之间的逻辑关系。

其次，结合我国的社会、经济、政治等方面的特征，界定了政府绩效预算的

涵义，在此基础上分析了政府绩效导向预算构成的基本要素，包括绩效界定、绩

效预算、绩效评价、绩效审计。通过对构成要素的理解，总结了政府绩效导向预

算体系的运行原理。

再次，介绍政府绩效导向预算体系的利益相关主体，构建其结构，提出其组

织原则；其次，分别详细的阐明了政府绩效导向预算的资金需求方、供给方、监

督制衡方、审计方；再次，整合了这些利益相关方，即构建了政府绩效导向预算

管理体系的组织框架。

最后，以某市的排污工程为例，比较传统的预算体系和绩效导向预算体系之

间的差别和益处。设计了我国政府绩效导向预算体系操作流程，其中包括我国政

府绩效导向预算的编制、执行、控制和评价。最终可以发现，绩效导向预算具有

推进政府职能和行政模式转型，提高政府效能的积极作用，而且在财政资金的分

配和使用上充分考虑绩效原则，从而有效降低了政府提供公共品的成本，提高了

政府财政支出的效率。

关键词：绩效导向预算预算编制预算执行预算控制预算评价

ABSTRACT

Performance budgeting through the West examine the development process,

combined with the actual situation in our country, our country is committed to the road

of modernization of public finance and the construction of service-oriented government

in recent years, the budget system has implemented a departmental budget, revenue and

expenditure lines , the treasury collection and payment, government procurement, and

standardize procedures and to improve the income and expenditure budget

classification-based reforms, has made great achievements, but these reforms have not

positively related to public finances How to create a performance-oriented budget.

Accordance with the transformation of government functions and public finance reform

demands, the Administration should be given under the conditions of the resource-bit

community to provide more, better, such as efficient public products and services, we

must improve management efficiency, reduce costs, enhance service awareness, and for

the government Public expenditure to implement performance-based budget is an

effective way.

Performance-oriented budget, which conforms to the adjustment of government

functions, comply with the idea of updating the public caused the improvement of the

supply of public goods important management innovation is to promote the theory of

governmental reform. To improve government performance and improve efficiency in

the use of public funds, should take lessons from developed Western countries, the

successful experience of the performance budget reform, bold reforms, motivated in

China's development and the establishment of performance-oriented budgeting system

and actively exploring.

This paper sum up our government to build performance-oriented budget

management system, the theoretical basis, in this based on the performance of our

Government-oriented budget management system, the organizational framework and

study, including the Government Performance oriented budgeting, implementation,

control and evaluation of the content of such links, through a city sewage works, for

example, designed a performance-oriented budget management system and operational

processes. In this paper, the study reads as follows:

First of all, elaborated on China's government budget management system,

evolution, and the current academic research on the status of performance budgeting.

Analysis of our system of government budget problems, propose solutions to problems

of vision and our government performance-oriented budgeting system, the basic

constituent elements.

Second, the combination of China's social, economic and political aspects of the

characteristics of a reasonable absorption of new public management theory and the

Western developed countries, performance-oriented budget management of public

research results, in dealing with our government performance-oriented budget

management system, the basis of content and public economics context, sum up our

government to build performance-oriented budgeting system is based on the theory of

new public management theory, rational budgeting theory and role theory.

Again, on my Government's performance-oriented budgeting system, organization

and management principles, define the scope of its functions, combined with our

country's budget management system, from a macro point of view of my Government

budget management, performance-oriented budgeting system organizational

framework. The study of government performance-oriented budget preparation and

implementation of the main responsibilities, the budget of the Supervisory Authority,

the government audit department responsibilities.

Finally, a city sewage works, for example, more traditional budget system and

performance-oriented budgeting system, the differences between and benefits. The

design of our system of government performance-oriented budget, operational

processes, including my government performance-oriented budgeting, implementation,

control and evaluation. Eventually can be found, performance-oriented budget, with

the forward mode of transformation of government functions and administration to

enhance the positive role of government efficiency, but also in the allocation and use of

financial resources to fully take into account the principles of performance, thus

effectively reducing the cost of public goods provided by the Government to improve

the the efficiency of government spending.

Key word: Performance-oriented budget，Budgeting，Execution of

the budget，Budgetary control，Budget Evaluation

摘要

Abstract

第一章绪论 ......................................................... 1

§1.1 本文研究的背景及意义 ..........................................1

§1.1.1 课题的背景 ................................................ 1

§1.1.2 课题的意义 ................................................ 6

§1.2 国内外相关研究综述 ............................................7

§1.2.1 国外相关研究 .............................................. 7

§1.2.2 国内相关研究 ............................................. 11

§1.3 本文的研究内容 ...............................................12

§1.4 本文的框架结构及研究方法 .....................................13

§1.5 本章小结 .....................................................14

第二章政府绩效导向预算管理体系的公共经济学基础 .................... 15

§2.1 政府绩效导向预算管理体系的公共经济学基础 .....................15

§2.1.1 政府绩效导向预算管理原理 ................................. 15

§2.1.2 政府绩效导向预算管理体系的公共经济学基础 ................. 15

§2.2 公共经济学与政府预算绩效管理改革间的逻辑关系 ................ 21

§2.3 本章小结 .....................................................23

第三章政府绩效导向预算的基本构成要素及运行原理 ..................... 24

§3.1 政府绩效预算涵义 .............................................24

§3.1.1 绩效预算概念界定 ......................................... 24

§3.1.2 绩效预算的三要素 ......................................... 24

§3.1.3 绩效预算与传统预算区别 ................................... 25

§3.1.4 政府绩效与绩效预算如何挂钩 ............................... 26

§3.2 政府导向预算的基本构成要素 ...................................27

§3.2.1 绩效界定 ................................................. 27

§3.2.2 绩效预算 ................................................. 29

§3.2.3 绩效评价 ................................................. 31

§3.2.4 绩效审计 ................................................. 32

§3.3 政府导向预算体系的运行原理 ...................................32

§3.4 本章小结 .....................................................33

第四章政府绩效导向预算管理体系的组织框架构建 ....................... 34

§4.1 政府绩效导向预算体系的利益相关主体结构 ...................... 34

§4.1.1 政府绩效导向预算体系的利益相关主体结构 ................... 34

§4.1.2 政府绩效导向预算体系的组织管理原则 ...................... 35

§4.2 政府绩效导向预算的资金需求方 ................................ 35

§4.3 政府绩效导向预算的资金供给方 ................................ 36

§4.4 政府绩效导向预算的监督制衡方 .................................37

§4.4.1 加强预算监督的法制保障职责 ...............................37

§4.4.2 强化人大对预算过程的监督制约职责 .........................38

§4.4.3 构建管理与监督相结合的财政监察职责 .......................39

§4.5 政府绩效导向预算的审计机构 ...................................40

§4.5.1 建立以绩效为核心的政府绩效导向核算体系 ...................40

§4.5.2 构建以有效性审计为核心的绩效审计体系 .....................41

§4.6 利益相关方的整合：政府绩效导向预算管理体系组织框架 ...........41

§4.7 本章小结 .....................................................42

第五章我国政府绩效导向预算管理体系的操作流程设计 ................... 44

§5.1 政府绩效导向预算管理体系的操作流程设计 .......................44

§5.2 政府绩效导向预算体系的编制 ...................................48

§5.3 政府绩效导向预算的执行 .......................................50

§5.4 政府绩效导向预算的控制 .......................................50

§5.5 政府绩效导向预算的评价 .......................................53

§5.6 本章小结 .................................................... 56

第六章总结与展望 .................................................. 57

§6.1 全文总结 .................................................... 57

§6.2 需要进一步研究 ............................................. 57

附录 ................................................................ 59

参考文献 ............................................................ 61

在读期间发表的论文和承担科研项目及取得成果 .......................... 64

致谢 ............................................................... 65

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摘要：

摘要本文通过对西方绩效预算发展过程的考察，结合我国的实际情况，我国正致力于现代化道路上公共财政和服务型政府的建设，近年来，在预算制度方面推行了以部门预算、收支两条线、国库集中收付、政府采购以及规范预算编制程序和改善收支分类为主的改革，取得了较大成绩，然而这些改革尚未正面涉及公共财政如何建立绩效导向预算的问题。按照政府职能转变和公共财政改革的要求，政府要在资源既定的条件下位社会提供更多、更好、等高效的公共产品服务，就必须提高管理效率，降低成本，增强服务意识，而对政府公共支出实行绩效导向预算就是一个有效的途径。绩效导向预算，是顺应政府职能的调整，顺应公共理念更新而引发的完善公共产品供给的重要管理创...

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