文档介绍：上海交通大学
硕士学位论文
建立我国公共部门预算绩效评价体系的研究
姓名:薛蔚
申请学位级别:硕士
专业:公共管理
指导教师:魏陆
20060611
建立我国公共部门预算绩效评价体系的研究

摘要

绩效预算是一种实物量(绩效)与资金供给量相匹配的预算,是实
现财政收支平衡的有效手段。目前英国、法国、加拿大等发达国家在零
基预算的基础上都引入了绩效预算的方法。实行绩效预算,首先就应建
立预算绩效评价体系。党的十六届三中全会就提出了改革预算编制制
度,建立预算绩效评价体系的目标。预算绩效评价体系通过对部门绩效
目标的综合考评,发现预算管理和部门财务管理中存在的问题,从而提
高部门预算管理和公共服务水平,合理配置资源,优化支出结构,规范
预算资金分配,提高预算资金使用效益。
建立预算绩效评价体系,有助于推动各预算单位建立责任机制,建
立以结果为导向的管理体制,建立起自我评价、自我监督、外部评价和
外部监督相结合的有效约束、监管机制。预算绩效评价体系是讲求效
益、约束有力、管理规范、适应社会主义市场经济发展要求的预算支出
管理新机制;是强化预算管理、注重追踪问效、完善监督职能、提高财
政资金运行效益的新模式;是体现公开、公平、公正、严格依法理财,
促进财政支出管理制度化、规范化的新办法。
本文从借鉴国外绩效预算的做法和经验出发,总结我国目前绩效预
算体系试点的情况和问题,试对建立我国和上海市级机关预算绩效体制
进行理论与实践上的初探。

关键词:公共部门,预算绩效评价体系,研究
THE RESEARCH ON BUILDING UP
A BUDGET-PERFORMANCE APPRAISAL SYSTEM
FOR THE PUBLIC DEPARTMENT OF CHINA

ABSTRACT

Performance Budget matches the amount of fund supply with the
performance, which is an effective way to realize the balance of financial
input and output. At the current, some developed countries, such as Britain,
France and Canada, have brought in the method of Performance Budget at
the base of Zero-Base Budget. To implement Performance Budget, the
budget-performance appraisal system should be built up first. The third
meeting of the 16th munist Party Conference brought forward
the goal of reforming the budget-personnel system and building up the
budget-performance appraisal system. Through all-round appraisal toward
department performance target, the budget- performance appraisal system
discovers the problems in budget management and department financial
management, thus it will improve department’s level of budget management
and public service, collocate the resources rationally, optimize the output
structure, standardize the distribution of budget fund and increase the
efficiency of budget fund use.
The establishment of the budget-performance appraisal system helps to
drive budget unit to build up liability mechanism