英国文化领域绩效预算的经验与启示

自2003年我国全面实施文化体制改革以来,文化领域的财政投入发生了重大变革,不仅投入力度加大,投入方式也在不断改进,这为我国文化繁荣与发展提供了重要保证。但是,由于文化财政投入政策缺乏顶层设计,其投入方式较为粗放,不仅造成财政投入的效率严重不足,而且与文化领域自我运行的规律不适应,已经成了文化长期繁荣与发展的制约性因素。在此背景下,本文聚焦英国文化领域绩效预算,系统梳理绩效预算的管理框架与流程,总结绩效预算促进文化发展的成功经验,并探讨其可资借鉴之处。

Performance Budgeting in British Cultural Sector and Its Implication

Since the comprehensive implementation of the cultural system reform in 2003, the public investment in cultural sector has also undergone major changes, such as increasing investment and changing investment modes, which provides an important guarantee for the prosperity and development of culture. However, due to the lack of top-level design of the policy, the public investment is relatively extensive, which not only results in the serious inefficiency of public financial input, but also does not adapt to the rule of operation in cultural sector. Therefore, it has become an important constraint on the prosperity and development of culture. Under this background, this paper focuses on the performance budgeting in British cultural sector, systematically combs the management framework and process of performance budgeting, summarizes its experience, and discusses its reference.