预算功能取向与部门预算绩效评价理论导向

基于我国政策层面的近期预算绩效评价体系构建与远期绩效预算改革的战略部署,深度整理美国预算管理改革的轨迹,以经典预算功能取向分析范式为契合点,透视绩效预算与部门预算的内在拟和,演绎提出我国部门预算改革蕴含的"控制核心,绩效导向"的混合功通用取向.基于这种价值取向,引申确立我国面向绩效预算的预算绩效评价理论导向:源于实际的理论起点、面向未来与着眼现实的理论构架、过程控制与结果评价融合的实现体系.

Toward the Orientation of Budget Function and Departmental Budget Performance Evaluation Theory

Based on the incoming budget performance evaluation construction and the future performance budget reform,this article summarizes the budget management reform in the U.S.,analyzes the commonalities of performance budget and departmental budget based on classical function orientation,and proposes that the departmental budget reform should take a mixed function orientation of "core control and performance orientation".On this orientation basis,we put forward a budget performance evaluation theory with performance budget.