德国绩效预算实践及其对中国的启示

发布时间：2018-02-21 08:03

本文关键词： 预算管理绩效改革德国启示　出处：《安徽大学》2014年硕士论文　论文类型：学位论文

【摘要】：财政预算是政府调节经济和社会发展的重要工具,是现代国家公共财政体制建设的基本内容,直接关系到国民经济的健康运行。我国政府长期以来面临着支出规模不断增长而财政效率持续低下的问题,预算管理制度的缺陷是造成这一问题的重要原因之一,所以财政预算管理体制改革越来越受到广泛的关注。绩效预算是一种结果导向型的新型预算管理模式。作为新公共管理运动的核心组成部分,其在提高政府财政支出的效率,解决政府财政危机、管理危机和信任危机方面起到了重要作用,为世界上许多发达国家所采用,也成为中国未来预算改革与发展的目标和方向。 20世纪90年代,德国在面临着财政危机、管理危机与信任危机、经济全球化以及新公共管理理论产生等大背景下开始实行绩效预算,在减少成本、提高效率方面起到了积极的作用,为德国经济的繁荣提供了有力的保障。本文阐述了德国绩效预算实践概况,其将绩效预算融入到预算编制、审批、执行和监督的各个环节,取得了较好的效果,据此本文总结出德国绩效预算的有益经验,包括预算法制化程度高、预算监督体系健全、透明度高、实行适当分权与完善考核机制、绩效评价体系完善以及权责发生制会计核算方式的使用等。我国自2000年以来推行以部门预算改革为重点的财政改革。改革实现了一个部门一本预算,但是改革只解决了对于人员和日常公用经费的控制,而对于专项资金并没有发展出有效的控制手段。由于缺少绩效方面的考核,部门预算功能被大大削弱。财政支出效率不高、现行预算制度缺乏科学性、预算监督体系不完善、不健全等问题依然存在。所以我国的中央与地方政府结合实际,实行了各具特色的绩效预算管理,取得了一定的成绩。但是,目前中国的绩效预算改革离真正的绩效预算管理还有很大的差距。绩效预算推行过程中存在的法律依据缺失、绩效意识不强、绩效评估成本高且质量难以保证、收付实现制不适应绩效预算管理要求、预算监督有待加强等问题。本文对我国绩效预算实施对财政效率的影响进行实证分析,主要涉及2007-2012年全国22个省市,选取一般公共服务支出、教育支出、社会保障与就业支出、医疗卫生支出作为投入变量,以GDP增长额、在校(中、小)学生数、每万人拥有卫生技术人员数、城镇居民家庭人均可支配收入作为产出项,运用DEA方法的CCR模型与BCC模型分析绩效预算推行效果,得出以下结论：绩效预算实行效果的好坏不以开始时间早晚为判断标准；在实际工作中绩效预算开展较好的省市,江苏、福建、河南为有效单元,北京、上海、广东、浙江虽然投入结构合理,但规模不合理,导致从全局角度的无效；横向来看财政效率并未有很大程度的提升,一方面因为我国绩效预算开始时间不长,而在绩效预算实施的短期内,复杂的实施过程、增加的文书工作、对员工的培训、新软件和技术设备的投入使用,都会导致成本增加而阻碍效率的提高,甚至损害效率,另一方面我国绩效预算改革还存在着诸多问题,这对实施效果也造成了负面的影响。本文结合德国经验从以下几方面提出政策建议,要建立健全绩效预算法律制度、加强评价工作统筹协调、建设信息共享平台、建立权责统一的激励与约束机制、引入权责发生制会计方法、完善预算监督机制,同时培育绩效文化理念、加强人员培训。
[Abstract]:The financial budget is an important tool for the government to regulate the economic and social development . It is the basic content of the construction of the public finance system in modern countries . It is directly related to the healthy operation of the national economy . The government has long been confronted with the problem that the expenditure scale is growing and the financial efficiency continues to be low , and the deficiency of the budget management system is one of the important causes of this problem , so the reform of the financial budget management system has been paid more and more attention . The performance budget is a result - oriented new budget management model . As the core component of the new public management movement , it plays an important role in improving the efficiency of the government ' s financial expenditure , solving the government financial crisis , managing the crisis and the trust crisis , and has been adopted by many developed countries in the world as well as the goal and direction of China ' s future budget reform and development . In the 1990s , Germany began to carry out the performance budget under the background of financial crisis , management crisis and trust crisis , economic globalization and new public administration theory . Since 2000 , China has carried out financial reform focusing on the reform of sector budget . The reform has realized a department budget , but the reform has only solved the control of personnel and daily public funds , but it has not developed effective control measures for special funds . This paper makes an empirical analysis on the impact of the implementation of the performance budget on fiscal efficiency . It mainly involves the expenditure of general public service , expenditure of education , social security and employment and health expenditure as input variables . The effect of performance budget is not improved greatly . In the short term of performance budget , the efficiency gains are not improved . This paper puts forward the policy suggestion from the following aspects in combination with German experience . To establish and perfect the legal system of the performance budget , strengthen the coordination of evaluation work , build the information sharing platform , set up a unified incentive and restraint mechanism , introduce the accounting method of accrual basis , perfect the budget supervision mechanism , and cultivate the concept of performance culture , and strengthen personnel training .

【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F815.16

【参考文献】