政府再造的财政意蕴及其对我国的启示

政府再造理论意蕴深远,从组织再造、公共服务绩效改善到人力资源管理制度更新等,其主旨是将企业家精神引入公共部门,建立弹性化的、具有应变力和新精神的政府组织,藉以全面提升国家竞争力。政府再造的理论对于各国财政预算制度改革具有深远的影响。企业化预算、新绩效基础预算等以结果为导向的预算方法,可为我国财政预算制度创新提供有益的思路,进而推动我国公共财政制度框架的建立与完善。

Fiscal Implication of Reinventing Government Theory and the Inspiration to China

The theory of "Reinventing Government" has a profound meaning ranging from reinventing government organizations, advancing quality of public services to improving human resource management in public sector. The essential goal of the theory is to bring the entrepreneurial spirit to public sector, to build elastic governmental organizations with sufficient adaptability and innovative competence, so as to raise national competitive capability. Reinventing government has some deep implication to our public finance system reform; the new performance-based budgeting and mission-driven budgeting will provide valuable experience for our country's budget reform and promote the establishment and improvement of public finance system in China.