新绩效预算及其对中国预算改革的启示

Abstract

新绩效预算具有财政目标和财政总额集中控制、支出灵活、绩效指标易量化的特点,但在具体实施过程中出现了技术评价困难、行政部门和立法部门难以协调等问题,需要在指标体系、评价标准和计量方法创新方面有所突破,才能达到预期效果。

The basic features of New Performance Budgeting(NPB) are centralized-control of fiscal goal and fiscal amount,agile expenditure and facile quantization of performance indices.But there are some difficulties in the implement,such as technical appraisement and harmonization between administration section and legislative.So the expected effect of NPB needs innovation in the indices system,appraisement standard and measurement methods.