绩效评价结果应用于部门预算编制的研究

我国明确提出要逐步建立"预算编制有目标,预算执行有监控,预算完成有评价、评价结果有反馈、反馈结果有应用"的预算绩效管理体制。新《预算法》更是强调在预算编制时要参考"有关支出绩效评价结果"。但在实践中,我国尚未真正将绩效评价结果与预算安排衔接起来。本文对我国绩效评价结果应用于部门预算编制的问题展开研究,深入分析其阻碍因素、国际经验、并从近期及中长期两个角度,分析了可操作性的改革路径。本文发现只有通过对部门预算绩效的评价,才能更加有效的看出预算资金和资源分配的合理性、合规性和有效性,才能更好的将绩效评价结果运用于预算编审。因此,在近期完善以项目为基础的财政支出绩效评价的基础上,我国中长期改革应转向部门整体支出绩效评价。

Research on the Application of the Performance Evaluation Results to Departmental Budgeting

China has clearly proposed to establish a budget performance management system with "budget preparation with goals, budget execution with supervision, budget completion with evaluation, evaluation result with feedback, and feedback results with application". The new "Budget Law" further emphasizes the reference to "related evaluation results of expenditure performance" in budget preparation. However, in practice, China has not effectively linked the results of performance evaluation with budgetary arrangements. This paper studies the application of China's performance evaluation results to the departmental budget preparation, analyzes its obstacles, international experience, and the operational development path from the perspective of the short-term and medium-term. Results shows that only through the evaluation of departmental budget performance can we more effectively analyze the rationality, compliance and effectiveness of budgetary funds and resource allocation, and apply the performance evaluation results better to budget prepare. Therefore, based on improving the performance evaluation of project-based fiscal expenditure in the near term, China's medium-term and long-term reform should turn to the overall department expenditure performance evaluation.