摘要
实施全面预算绩效管理是深化财税体制改革,实现国家治理现代化的重要举措。本文基于利益相关者视角,在厘清全面预算绩效管理改革及推行逻辑基础上,提出全面预算绩效管理的实现需协调好“全面性”与“重点性”,“管理”与“治理”之间关系的新逻辑。同时,在深入探究利益相关者与立法、激励机制、信息公开以及重点项目实施之间的内在作用机制后,提出从加强立法,明确责任主体,健全激励机制以及突出重点四个方面,优化全面预算绩效管理的实施路径,以期为落实全面预算绩效管理发挥助力作用。
The implementation of comprehensive budget performance management is an important measure to deepen the reform of the fiscal and taxation system,and modernize national governance.From the perspective of stakeholders,this article clarifies the logic of comprehensive budget performance management reform and implementation,and points out that the realization of comprehensive budget performance management needs to coordinate the new logic of the relationships between“comprehensive”and“focus”,and between“management”and“governance”.At the same time,after deeply exploring the internal mechanism between“stakeholders”and“legislation”,“incentives”,“information disclosure”and“implementation of key projects”,it puts forward the path of optimizing the implementation of comprehensive budget performance management,including strengthening legislation,clarifying the main body of responsibility,improving the incentive mechanism and highlighting the key points,in order to help the specific implementation of comprehensive budget performance management.
作者
彭敏娇
王敏
方铸
Peng Minjiao;Wang Min;Fang Zhu(School of Economics,Yunnan University of Finance and Economics,Kunming 650221,Yunnan,China;General Office,Yunnan University of Finance and Economics,Kunming 650221,Yunnan,China;School of Finance and Public Management,Yunnan University of Finance and Economics,Kunming 650221,Yunnan,China)
出处
《学术探索》
2020年第9期103-108,共6页
Academic Exploration
基金
国家社科基金重大项目(17ZDA053)。
关键词
预算绩效
逻辑转换
路径优化
利益相关者
budget performance
logical transformation
path optimization
stakeholders
