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。

Discussion on Content Construction and Path of Full Coverage Budget Performance Management

Under the economic new normal,the budget performance management is no longer just a tool for assessing the efficiency of expenditures,but a safeguard mechanism for modernizing state governance. Full coverage budget performance management is an important part of building a budget performance management system. It is based on the principle of goal orientation. On the one hand,it aims to make up for the problems in traditional budget performance. On the other hand, it aims to build a budget performance management system including the general public budget performance management system and the other government budget performance management system, which solves some of the problems of the"five cooperation models"of government and social enterprises. In order to deepen the practice of full coverage budget performance management,we should actively promote a path mechanism that full coverage budget performance management is closely matched with its comprehensive structure and organically linked with the whole process budget performance management chain.At the same time,we should strengthen the top-level design of relevant supporting measures such as making-up of inadequate laws related to full coverage budget performance management and the establishment and improvement of the full coverage budget performance evaluation and supervision system, thereby promoting the transformation of "flattened performance management" to "three-dimensional performance management",achieving the strategic objectives of fiscal expenditure efficiency and budget performance management.