预算绩效循证管理:概念诠释与实现路径

预算绩效目标管理在绩效目标设定与评审、指标设计等方面存在缺陷。循证管理与绩效管理都是以提升效率和效能为目标,强调绩效信息的生产和使用。但是,循证管理使用的绩效信息来源更广,管理工具和流程不同,更能体现民主意涵,因此,被视为预算绩效目标管理必要的、有益的补充,有助于提升全面实施预算绩效管理的科学性和实效性。循证实践代表了政府绩效管理的发展趋势,作为一个新的概念性框架,预算绩效循证管理内容包括问题识别、证据生成与评估、项目介绍与执行、绩效评价与改进等。推行策略可开展局部试点,强化共识,缩小研究与实践的鸿沟,建立健全组织与制度保障等。

The Evidence-based Management of Budget Performance: Conceptual Interpretation and Implementation Path

Budget performance target management has defects in performance target setting and review, and indicator design. Evidence-based management, like performance management, aims to improve efficiency and effectiveness, emphasizing the production and use of performance information. However, the management tools and processes of evidence-based management are different, which uses a wider range of performance information, reflecting the implications of democracy. Therefore, evidence-based management is a beneficial and necessary supplement and improvement to the comprehensive implementation of budget performance management. Evidence-based practice is a trend that represents the developmental direction of government performance management. As a new conceptual framework, the basic contents of evidence-based management of budget performance(EMBP) consist of problem identification, evidence production and evaluation, program introduction and implementation, performance evaluation and improvement. Finally, suggestions are proposed to implement EMBP that include implementing regional pilot program, narrowing the gap between academic research and practical application, and establishing organizational and institutional guarantees.