地方政府预算绩效管理中的问题与对策
摘要
本文全面剖析了地方政府在预算绩效管理过程中遭遇的系列挑战，并针对性地提出了改善策略。随着公共财政管理体制的不断完善，预算绩效管理作为提升政府资源配置效率、增强公共财政透明度的关键手段，其重要性日益凸显。然而，地方政府在推进预算绩效管理时，普遍面临预算编制与执行相脱节、绩效评价体系不健全、监督问责机制缺失、以及预算信息透明度低、公众参与度不足等核心问题。本文基于公共选择理论、委托代理理论和新公共管理理论，深入探讨了预算绩效管理的理论基础，为后续的问题分析与对策提出奠定了坚实的理论基石。通过细致分析，本文揭示了法律法规支持不足、管理理念与技术滞后、组织结构与人员配置不合理、资源分配与激励机制不匹配等问题的根源。为有效解决上述问题，本文提出了一系列切实可行的对策建议，包括完善预算绩效管理相关法律法规，构建科学、公正、可持续的绩效评价体系，强化监督与问责机制，以及提升预算透明度与公众参与度等。这些建议旨在通过制度建设、机制创新和技术手段升级，全面提升地方政府预算绩效管理的水平，确保公共资源的高效、透明、公正配置，从而更好地服务于社会经济发展和民生改善。
关键词：地方政府；预算绩效管理；绩效评价；监督问责；透明度提升
Abstract
This paper comprehensively analyzes the series of challenges encountered by local governments in the process of budget performance management, and puts forward the corresponding improvement strategies. With the continuous improvement of the public financial management system, the importance of budget performance management, as a key means to improve the efficiency of government resource allocation and enhance the transparency of public finance, has become increasingly prominent. However, when local governments promote budget performance management, they generally face core problems such as the disconnect between budget preparation and implementation, imperfect performance evaluation system, lack of supervision and accountability mechanism, low transparency of budget information, and insufficient public participation. Based on public choice theory, principal-agent theory and new public management theory, this paper deeply discusses the theoretical basis of budget performance management, which lays a solid theoretical foundation for the subsequent problem analysis and countermeasures. Through careful analysis, this paper reveals the root causes of the problems such as insufficient support of laws and regulations, backward management concept and technology, unreasonable organizational structure and personnel allocation, and mismatch between resource allocation and incentive mechanism. In order to effectively solve the above problems, this paper puts forward a series of practical countermeasures and suggestions, including improving the relevant laws and regulations of budget performance management, building a scientific, fair and sustainable performance evaluation system, strengthening the supervision and accountability mechanism, and enhancing budget transparency and public participation. These proposals aim to comprehensively improve the level of local government budget performance management through system building, mechanism innovation and technological upgrading, and ensure the efficient, transparent and fair allocation of public resources, so as to better serve social and economic development and the improvement of people's livelihood.
Key words: local government; Budget performance management; Performance evaluation; Oversight and accountability; Transparency enhancement
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、预算绩效管理的理论依据 2
2.1 公共选择理论 2
2.2 委托代理理论 3
2.3 新公共管理理论 3
三、预算绩效管理中存在的问题 3
3.1 预算编制与执行的脱节问题 4
3.2 绩效评价体系不完善 4
3.3 缺乏有效的监督和问责机制 4
3.4 信息透明度不足与公众参与度低 5
四、预算绩效管理问题的成因分析 5
4.1 法律法规与政策支持不足 5
4.2 管理理念与技术手段落后 6
4.3 组织结构与人员配置问题 6
4.4 资源分配与激励机制不匹配 7
五、预算绩效管理的对策建议 7
5.1 完善预算绩效管理相关法律法规 7
5.1.1 制定预算绩效管理专项法规及实施细则 7
5.1.2 强化法律法规对预算绩效管理的约束力 8
5.1.3 设立预算绩效管理法律责任的追究机制 8
5.2 构建科学合理的绩效评价体系 8
5.2.1 强化绩效评价体系的客观性与公正性 8
5.2.2 建立绩效评价结果与预算安排挂钩机制 9
5.2.3 实施绩效评价体系的持续改进与优化策略 9
5.3 强化监督和问责机制 9
5.3.1 制定严格的问责程序与处罚措施 9
5.3.2 提升监督人员的专业能力与独立性 10
5.3.3 推广公众参与监督与举报渠道 10
5.4 提高预算透明度与公众参与度 10
5.4.1 构建公众参与预算制定的平台与渠道 10
5.4.2 提升公众对预算绩效管理的认知与教育 11
5.4.3 强化社会监督在预算透明化中的作用 11
六、结论 11
参考文献 13
摘要
本文全面剖析了地方政府在预算绩效管理过程中遭遇的系列挑战，并针对性地提出了改善策略。随着公共财政管理体制的不断完善，预算绩效管理作为提升政府资源配置效率、增强公共财政透明度的关键手段，其重要性日益凸显。然而，地方政府在推进预算绩效管理时，普遍面临预算编制与执行相脱节、绩效评价体系不健全、监督问责机制缺失、以及预算信息透明度低、公众参与度不足等核心问题。本文基于公共选择理论、委托代理理论和新公共管理理论，深入探讨了预算绩效管理的理论基础，为后续的问题分析与对策提出奠定了坚实的理论基石。通过细致分析，本文揭示了法律法规支持不足、管理理念与技术滞后、组织结构与人员配置不合理、资源分配与激励机制不匹配等问题的根源。为有效解决上述问题，本文提出了一系列切实可行的对策建议，包括完善预算绩效管理相关法律法规，构建科学、公正、可持续的绩效评价体系，强化监督与问责机制，以及提升预算透明度与公众参与度等。这些建议旨在通过制度建设、机制创新和技术手段升级，全面提升地方政府预算绩效管理的水平，确保公共资源的高效、透明、公正配置，从而更好地服务于社会经济发展和民生改善。
关键词：地方政府；预算绩效管理；绩效评价；监督问责；透明度提升
Abstract
This paper comprehensively analyzes the series of challenges encountered by local governments in the process of budget performance management, and puts forward the corresponding improvement strategies. With the continuous improvement of the public financial management system, the importance of budget performance management, as a key means to improve the efficiency of government resource allocation and enhance the transparency of public finance, has become increasingly prominent. However, when local governments promote budget performance management, they generally face core problems such as the disconnect between budget preparation and implementation, imperfect performance evaluation system, lack of supervision and accountability mechanism, low transparency of budget information, and insufficient public participation. Based on public choice theory, principal-agent theory and new public management theory, this paper deeply discusses the theoretical basis of budget performance management, which lays a solid theoretical foundation for the subsequent problem analysis and countermeasures. Through careful analysis, this paper reveals the root causes of the problems such as insufficient support of laws and regulations, backward management concept and technology, unreasonable organizational structure and personnel allocation, and mismatch between resource allocation and incentive mechanism. In order to effectively solve the above problems, this paper puts forward a series of practical countermeasures and suggestions, including improving the relevant laws and regulations of budget performance management, building a scientific, fair and sustainable performance evaluation system, strengthening the supervision and accountability mechanism, and enhancing budget transparency and public participation. These proposals aim to comprehensively improve the level of local government budget performance management through system building, mechanism innovation and technological upgrading, and ensure the efficient, transparent and fair allocation of public resources, so as to better serve social and economic development and the improvement of people's livelihood.
Key words: local government; Budget performance management; Performance evaluation; Oversight and accountability; Transparency enhancement
目录
一、绪论 2
1.1 研究背景 2
1.2 研究目的及意义 2
二、预算绩效管理的理论依据 2
2.1 公共选择理论 2
2.2 委托代理理论 3
2.3 新公共管理理论 3
三、预算绩效管理中存在的问题 3
3.1 预算编制与执行的脱节问题 4
3.2 绩效评价体系不完善 4
3.3 缺乏有效的监督和问责机制 4
3.4 信息透明度不足与公众参与度低 5
四、预算绩效管理问题的成因分析 5
4.1 法律法规与政策支持不足 5
4.2 管理理念与技术手段落后 6
4.3 组织结构与人员配置问题 6
4.4 资源分配与激励机制不匹配 7
五、预算绩效管理的对策建议 7
5.1 完善预算绩效管理相关法律法规 7
5.1.1 制定预算绩效管理专项法规及实施细则 7
5.1.2 强化法律法规对预算绩效管理的约束力 8
5.1.3 设立预算绩效管理法律责任的追究机制 8
5.2 构建科学合理的绩效评价体系 8
5.2.1 强化绩效评价体系的客观性与公正性 8
5.2.2 建立绩效评价结果与预算安排挂钩机制 9
5.2.3 实施绩效评价体系的持续改进与优化策略 9
5.3 强化监督和问责机制 9
5.3.1 制定严格的问责程序与处罚措施 9
5.3.2 提升监督人员的专业能力与独立性 10
5.3.3 推广公众参与监督与举报渠道 10
5.4 提高预算透明度与公众参与度 10
5.4.1 构建公众参与预算制定的平台与渠道 10
5.4.2 提升公众对预算绩效管理的认知与教育 11
5.4.3 强化社会监督在预算透明化中的作用 11
六、结论 11
参考文献 13
