绩效预算法律问题研究

实行绩效预算是20世纪80年代以来西方主要发达国家推行政府预算改革的新趋向,也是我国解决财政资金使用效率和效益低下问题的制度选择。绩效预算以结果为导向,以绩效评价为关键,以分权为激励,以监督和责任为约束,与投入导向型的传统预算制度明显不同。借鉴西方国家绩效预算制度实践的有益经验,我国深入推进绩效预算制度改革依然面临路径依赖、自身局限和制度环境等多个方面的约束。为此,我国应以《预算法》修改为契机,适时嵌入绩效预算制度,通过预算权在政府、权力机关和社会公众之间的优化配置,以绩效评价为核心的专门性制度建设和相关制度的及时跟进,为持续推进绩效预算改革提供有力的法律保障。

Performance-based Budgeting: From the Perspective of Law

Performance-based budgeting,a way newly taken by western countries in government budgetary reform in the 1980s,is also a choice for China's institutions to solve low efficiency and small gains of utilization of funds.Centering on outcome,stressing performance evaluation,and taking decentralization as stimulation and supervision and duty as restraints,performance-based budgeting varies sharply with traditional investment-generated budgeting.Though reinforced by western countries'experiences,China still faces many difficulties while effecting budgeting reform.To afford legal protection to the reform,China should,while modifying the Budget Act,timely introduce performance-based budgeting and set up a system that ensures power appropriately distributed among the government,the relevant authorities and the general public.