摘要
预算绩效目标管理在绩效目标设定与评审、指标设计等方面存在缺陷。循证管理与绩效管理都是以提升效率和效能为目标,强调绩效信息的生产和使用。但是,循证管理使用的绩效信息来源更广,管理工具和流程不同,更能体现民主意涵,因此,被视为预算绩效目标管理必要的、有益的补充,有助于提升全面实施预算绩效管理的科学性和实效性。循证实践代表了政府绩效管理的发展趋势,作为一个新的概念性框架,预算绩效循证管理内容包括问题识别、证据生成与评估、项目介绍与执行、绩效评价与改进等。推行策略可开展局部试点,强化共识,缩小研究与实践的鸿沟,建立健全组织与制度保障等。
Budget performance target management has defects in performance target setting and review, and indicator design. Evidence-based management, like performance management, aims to improve efficiency and effectiveness, emphasizing the production and use of performance information. However, the management tools and processes of evidence-based management are different, which uses a wider range of performance information, reflecting the implications of democracy. Therefore, evidence-based management is a beneficial and necessary supplement and improvement to the comprehensive implementation of budget performance management. Evidence-based practice is a trend that represents the developmental direction of government performance management. As a new conceptual framework, the basic contents of evidence-based management of budget performance(EMBP) consist of problem identification, evidence production and evaluation, program introduction and implementation, performance evaluation and improvement. Finally, suggestions are proposed to implement EMBP that include implementing regional pilot program, narrowing the gap between academic research and practical application, and establishing organizational and institutional guarantees.
作者
卓越
张兴
ZHUO Yue;ZHANG Xing(School of Public Affairs,Xiamen University,Xiamen 361005,China)
出处
《理论探讨》
CSSCI
北大核心
2019年第2期50-55,共6页
Theoretical Investigation
基金
国家社科基金专项"打造共建共治共享社会治理新格局的制度供给研究"(18VSJ013)
国家社会科学基金青年项目"人大主导的我国财政收入--支出绩效评价机制研究"(2017CGL068)阶段性成果
关键词
预算绩效管理
目标管理
循证管理
绩效信息
Budget Performance Management
Target Management
Evidence - based Management
Performance Information
