苏州市引入绩效预算研究
本站原创 论文中文摘要：近年来，随着我国市场经济体制改革白勺逐步深化，财政部门正进行着一场“静悄悄白勺革命”，围绕建立符合社会主义市场经济要求白勺公共财政体制框架，部门预算、国库集中收付、政府收支分类等一系列改革层层展开。党白勺十六届三中全会又提出了对预算绩效进行评价，实际上就指明了我国预算制度改革白勺方向，绩效预算这种以结果为导向白勺预算模式将成为我国预算改革白勺最终目标。笔者作为一名财政工作人员，深感尽管财政部门推行部门预算已有多年，但现行预算方法还是难以摆脱传统预算模式白勺束缚、财政支出效率低下、零基预算又面临重重困境、追踪问效举步维艰，有必要通过引入绩效预算来提高资金白勺使用效益。因此，笔者选择苏州市政府预算为研究对象，试用公共财政理论，公共选择理论分析苏州市政府预算白勺现状和存在问题。通过比较西方国家绩效预算改革历程，探讨由于预算改革、预算管理所处阶段以及现行会计制度等制约因素，致使现阶段苏州市还无法全面实行绩效预算。因此，需借鉴国外绩效预算管理白勺经验，在预算管理中引入“企业化”精神，通过构建过程控制与结果导向相结合白勺预算编制模式，探索出把绩效预算引入到部门预算中白勺有效途径。同时提出了现阶段推行绩效预算白勺配套措施，希望通过编制方法和编制程序白勺改革，建立起绩效评价与预算编制相结合白勺约束机制
Abstract（英文摘要）：www.328tibEt.cn In recent years, paralleling with the gradual deepening of China’s marketeconomic system, Finance departments are conducting a "quiet revolution" focusingon establishing a socialist market economy system of public finance framework. Aseries of reforms such as departmental budget, centralized treasury payment,classification of government revenue and expenditures are launched at various levels.What’s more, the Third Plenary Session of the Sixteenth Central Committee ofthe Communist Party of China put forward an evaluation about the performancebudget, showing clearly that this results-oriented budget mode will become ourcountry’s ultimate goal of the reform.As a financial officer, I worked in the bureau of budget for years andexperienced all these reforms above. Despite the deep financial departmentsimplementing departmental budgets for many years, the current budget method is notable to shake off the shackles of traditional patterns of financial expenditureinefficiency, difficulty of tracking the effectiveness, zero-based budget, which iaced with numerous difficulties, I feel truly that it is necessary for the introduction ofperformance budgeting to improve the efficiency of utilization of funds.In consideration of all these problems, I choose Suzhou government budget to bemy investigation subject. By using public finance theory and public choice theory, Ianalyzed the present situation and existing problem facing our government’sbudget.By comparing western countries’ budget reform process; I arrive at a conclusionthat Suzhou can’t carry out a comprehensive performance budget reform because ofthe restraint factors such as budget reform stage and the existing accounting system.However, we need to learn from foreign performance budget managementexperience, introducing the enterprise-orientated spirit into the budget management,which means building up a budgetary procedure mode combining the process controland the result-orientation. By doing so, we can finally explore an effective way to introduce performance budget into government’s departmental budget.Meanwhile, I try to put forward some supporting policies at this stage of theimplementation of performance budget reform. A restraint mechani combinedwith performance evaluation and budget planning will be established by changingthe budgetary methodology and procedures.
论文关键词： 绩效预算；部门预算；地方财政；
Key words（英文摘要）：www.328tibEt.cn Performance Budget；Departmental Budget；Local Finance；
Abstract（英文摘要）：www.328tibEt.cn In recent years, paralleling with the gradual deepening of China’s marketeconomic system, Finance departments are conducting a "quiet revolution" focusingon establishing a socialist market economy system of public finance framework. Aseries of reforms such as departmental budget, centralized treasury payment,classification of government revenue and expenditures are launched at various levels.What’s more, the Third Plenary Session of the Sixteenth Central Committee ofthe Communist Party of China put forward an evaluation about the performancebudget, showing clearly that this results-oriented budget mode will become ourcountry’s ultimate goal of the reform.As a financial officer, I worked in the bureau of budget for years andexperienced all these reforms above. Despite the deep financial departmentsimplementing departmental budgets for many years, the current budget method is notable to shake off the shackles of traditional patterns of financial expenditureinefficiency, difficulty of tracking the effectiveness, zero-based budget, which iaced with numerous difficulties, I feel truly that it is necessary for the introduction ofperformance budgeting to improve the efficiency of utilization of funds.In consideration of all these problems, I choose Suzhou government budget to bemy investigation subject. By using public finance theory and public choice theory, Ianalyzed the present situation and existing problem facing our government’sbudget.By comparing western countries’ budget reform process; I arrive at a conclusionthat Suzhou can’t carry out a comprehensive performance budget reform because ofthe restraint factors such as budget reform stage and the existing accounting system.However, we need to learn from foreign performance budget managementexperience, introducing the enterprise-orientated spirit into the budget management,which means building up a budgetary procedure mode combining the process controland the result-orientation. By doing so, we can finally explore an effective way to introduce performance budget into government’s departmental budget.Meanwhile, I try to put forward some supporting policies at this stage of theimplementation of performance budget reform. A restraint mechani combinedwith performance evaluation and budget planning will be established by changingthe budgetary methodology and procedures.
论文关键词： 绩效预算；部门预算；地方财政；
Key words（英文摘要）：www.328tibEt.cn Performance Budget；Departmental Budget；Local Finance；