国际组织预算绩效评价的比较及启示

doi:10.3969/j.issn.1005-6378.2019.04.012

河北大学学报(哲学社会科学版) ›› 2019, Vol. 44 ›› Issue (4): 72-81.DOI: 10.3969/j.issn.1005-6378.2019.04.012

国际组织预算绩效评价的比较及启示

马蔡琛,赵笛

南开大学经济学院, 天津 300071

收稿日期:2019-04-23 出版日期:2019-07-25 发布日期:2019-07-25
作者简介:马蔡琛(1971—),男,北京人,南开大学经济学院教授、博士生导师,主要研究方向:公共预算与财税管理。
基金资助:
国家社科基金重大项目“我国预算绩效指标框架与指标库建设研究”(12&ZD198)

Comparison and Enlightenments on Budget Performance Evaluation of International Organizations

MA Cai-chen,ZHAO Di

School of Economics, Nankai University, Tianjin 300071, China

Received:2019-04-23 Online:2019-07-25 Published:2019-07-25

摘要/Abstract

摘要： 全面实施预算绩效管理是当代中国现代财政制度建设的重要命题。从20世纪七八十年代开始,国际组织逐渐建立起一套追求“结果”、并逐渐向统一和联合评价靠拢的预算绩效评价体系。各类国际组织在预算绩效管理改革进程中,设计了项目评价、国家层面评价以及组织整体支出评价的绩效评价体系。在评价主体选择、评价对象划分以及评价指标的建设上都呈现出不同的特色,这对中国全面实施预算绩效管理改革方略的推进,具有重要的启示性价值。

关键词: 预算绩效管理, 绩效预算, 国际组织, 独立评价主体, 评价指标

Abstract: The comprehensive implementation of budget performance management is an important proposition in the construction of Chinas financial system. Since the 1970s and 1980s, international organizations have gradually developed a set of budget performance evaluation system that pursues“results” and gradually moves towards unified and joint evaluation. In the course of the reform of budget performance management, various international organizations have designed the performance evaluation system of program evaluation, country level evaluation and agency level evaluation. Different characteristics are presented in the selection of evaluation subjects, the division of evaluation objects and the construction of evaluation indicators, which has important revelatory value for the promotion of the reform of comprehensive implementation strategy of budget performance management in China.

Key words: budget performance management, performance budgeting, international organizations, independent evaluation subject, the evaluation indicator

中图分类号:

F812.3

马蔡琛,赵笛. 国际组织预算绩效评价的比较及启示[J]. 河北大学学报(哲学社会科学版), 2019, 44(4): 72-81.

MA Cai-chen,ZHAO Di. Comparison and Enlightenments on Budget Performance Evaluation of International Organizations[J]. JOURNAL OF HEBEI UNIVERSITY (Philosophy and Social Science), 2019, 44(4): 72-81.

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国际组织预算绩效评价的比较及启示

Comparison and Enlightenments on Budget Performance Evaluation of International Organizations

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