试论绩效预算改革的战略规划基础

传统控制导向的预算制度由于缺乏战略视角而陷于支离破碎,绩效预算制度通过引入战略规划因素,将政策、规划和预算有机地结合起来。绩效预算制度要求政府机构在提出预算需求时必须根据本组织的战略计划(或中长程计划),明确列出组织的中长程目标、策略、预期的产出或成果,绩效评估的标准,以及前一年的绩效评估结果。战略规划的成功制定能够帮助公共机构厘清组织的计划优先权,并能够基于一种对共享目标的追求而协调机构成员的行为。这一战略视角在中期支出框架中得到了直接的体现。

Performance-based Budgeting and Strategic Planning:Looking for An Appropriate Analytical Framework

Because of lacking strategic perspectives,the traditional budgeting system was criticized as Fragmented and Inefficient. Since 1950s,public budgeting system reforms in western countries have gradually introduced the strategic planning into itself. As a policy tool,the medium-term expenditure framework strengthened the contacts among public policy,planning and budgeting,and became the foundation of performance-based budgeting system.