全覆盖预算绩效管理的内容建构和路径探讨

经济新常态下,预算绩效管理已不再仅是对支出效率评估的工具,而是成为了实现国家治理现代化的保障机制。全覆盖预算绩效管理作为构建预算绩效管理体系的重要组成部分,以目标导向为原则,一方面旨在弥补传统预算绩效中存在的问题,另一方旨在构建起包括一般公共预算绩效管理体系、其它政府预算绩效管理体系和解决政府与社会企业的"五种合作模式"存在的部分问题的预算绩效管理体系。为推动全覆盖预算绩效管理的践行,应积极推进全覆盖与全方位预算绩效管理格局紧密配合、与全过程预算绩效管理链条有机联动的路径机制。同时,弥补全覆盖预算绩效管理相关的法律不足、建立健全全覆盖预算绩效考评监督体系等相关配套措施的顶层设计,从而推进"绩效管理平面化"向"绩效管理立体化"转变、实现财政支出效率和预算绩效管理的战略规划目标。     

An analysis of budget compliance measurement in South African local government best‐practice financial management technical assistance programs, 2001—2003

South Africa's local government financial management best‐practice technical assistance program (known as MFMTAP) was to reform municipal financial management; achieve credible, realistic budgets and prevent financial failure. We consider whether a budget compliance procedure, developed by National Treasury (NT) to measure funding requirements compliance with the Municipal Finance Management Act (MFMA) focusing on ‘realistic’ revenue budgeting, improves our understanding of technical assistance effectiveness. We assess a metropolitan municipality's compliance before, during and after advisory assistance. The compliance procedure was robust. Potential exists for wider application to assess best‐practice technical assistance (BPTA) program financial reform effectiveness. The findings from this single, important sample suggest that MFMA funding requirements are not being sustained 4 years after MFMTAP commencement, attributable to either BPTA performance or termination effects. We conclude that MFMA financial performance can be assessed by the procedure, from analysis of the metropolitan municipality performance assisted by a BPTA advisor for approximately 3 years. The analysis raises questions about BPTA program reform sustainability, but we add the caveat that conclusions cannot be drawn from a single sample metropolitan municipality, but a larger sample need be used for further methodology development to confirm its efficacy. Copyright © 2009 John Wiley & Sons, Ltd.     

浅谈地方公共财政的构建

随着我国市场化进程的加快,财政改革的重要性日益凸现,公共财政已成为未来我国财政改革的方向。公共财政在我国的确立使得地方公共财政的建立也成为一种必要。地方政府要重视财政法规建设,以财政法规促进和保证地方公共财政的建立,强化财政监督和防范财政风险,建立并完善财政监督体系,掌握经济运行动态,经常分析风险因素情况,采取相应政策和措施,防范和化解地方财政风险。     

公共预算职能的发展变迁

公共预算的范围取决于政府活动的范围,其基本职能也取决于政府的基本职能。人们对公共预算的认识及公共预算实际发挥的功能经历了一个不断演进的过程。随着各国民主政治的发展和政府活动的范围的不断扩大,公共预算也变得日益复杂,功能也越来越强大。     

Graduation and Deepening: An Ambitious Post-2012 Climate Policy Scenario

In the second commitment period 2013–2017, the Kyoto Protocol structure is strengthened considerably. The current Annex B countries agree to reduction targets averaging 23% reductions from 1990 level. This induces non-Annex B countries to take up emissions targets according to a multi-tiered graduation system. Graduation is undertaken according to thresholds defined by per capita GDP and emissions. Compared to the current Annex B, coverage of emissions by absolute caps would increase by about 25%; large low-income countries such as India and China do not graduate. Therefore, large emitters above 50 million t. p.a. can utilise a policy-based Clean Development Mechanism. Sinks of all types – terrestrial, marine and geological can be used. To achieve this policy scenario, voter pressure due to extreme meteorological events and a coordination of all progressive forces in the international climate negotiations are necessary. Moreover, a judicious combination of carrots and sticks has to be developed to entice Non-Annex B countries to graduate.     

Personal budgets in adult social care: the fact and the fiction of the Care Act 2014

ABSTRACT

Personal budgets have been heavily promoted in government policy in England as a means of increasing the personalisation of public services, particularly in the field of adult social care. The Care Act 2014 for the first time creates a statutory requirement for personal budgets to be allocated to all individuals using state funded social care. This article examines how a particular rhetoric has developed in social care policy around personal budgets, which draws freely on the language of the disabled people’s movement and suggests that grassroots ideas are the central purpose for the introduction of personal budgets into policy. It considers whether the promises made in policy are embedded in the 2014 Act and finds that there is a mismatch between claims in social care policy on the one hand and the model of personal budgets created by the 2014 Act on the other. It concludes that the policy rhetoric around personal budgets directly appropriates the language and ideas of the disabled people’s movement while promoting a wholly distinct agenda of public sector marketisation.     

Informal transfers,men, women and children: Family economy and informal social security in early 20th century Finnish households

Due to their role in discussions on community solidarity and social security in rich and poor countries alike, informal transfers between households have gradually become established as a research topic in economic and social history. Qualitative research has tended to emphasize the female-dominated nature of informal assistance. While research on intra-household resource allocation has demonstrated the potential for discerning gendered outcomes with household level data, quantitative research on informal assistance tends to ascribe a singular, “family” logic to transfers. Using an early 20th century Finnish household budget survey, this article analyses the differences in the statistical determinants of the reception of informal transfers in cash and in kind in the context of gendered household economy. Record linkage and statistical inference are utilized to reveal the sources of the different types of transfers and show how they were related to the position and welfare of men, women and children within households. The transfers in cash were actually controlled by men in the male breadwinner families of the data, exhibited elements of informal insurance, and were linked to trade union membership. The transfers in kind appeared to be the realm of particularly those women who were mainly engaged in unpaid work in households. At the same time, however, they were linked to outbound reciprocity in cash, indicating implicit dependence on male earnings.     

对《预算法》增加预算公开条款的思考

国家预算保密规定有违法理,制约预算操作的进一步改革和发展,公开预算已大势所趋、日愈迫切。为我国经济现代化和民主政治计,建议在《预算法》的修订时,增添预算公开性的条款。     

Going It Alone or Playing to the Crowd? A Critique of Individual Budgets and the Personalisation of Health Care in the English National Health Service

The introduction of individual budgets into English health care is a recent example of the pervasive drive towards personalisation in welfare sector organisation and delivery. As a heavily centralised and highly bureaucratic institution, the National Health Service (NHS) is an obvious target for personalisation. On the other hand, as a symbol of solidarity and nationhood it retains a powerful place within the collective psyche, such that radical reform might expect to encounter resistance. This paper analyses the assumptions that are inherent in personalisation and raises concerns over its ability to transform health‐care services. At the heart of these concerns is the tension between appeals to tailored service provision and empowerment on the one hand, and promotion of a strong social contract, public trust in institutions, and collective identity on the other. Lessons are drawn for personalisation in other sectors and settings.