预算绩效管理改革缘何“上热下冷”?--以A省预算绩效管理落地实施为例被引量：7

Why is the Budget Performance Management Reform“Hot in Central and Cold in Local”?--Based on the Implementation Analysis Framework of A Province

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摘要政策执行过程反映着政府治理的行为印迹,预算绩效管理改革也不例外。基于国家预算绩效管理改革背景和A省地方政府预算绩效管理的执行实践,构建政策流、过程流和资源流三个维度的执行解释框架,廓清地方政府预算绩效管理政策的执行过程和内在逻辑。其中,政治逻辑在地方政府预算绩效管理执行过程中具有优先性,在高政治势能推动下,地方政府会快速完成政策变现过程,但缺乏创新的政策文本再造会导致执行悬浮;技术逻辑是预算绩效管理执行实践的主导逻辑,预算过程被压缩为定量标尺的指标或者数字,囿于预算过程的政治性,技术治理的效果被弱化并产生执行偏差;预算绩效管理改革最终要落地在一定的情境场域,当地的经济条件与财政资源制约着改革推进,并导致执行差异。地方政府预算绩效管理政策执行中的三维逻辑更加立体地指明了预算绩效管理改革的执行举措与潜在偏差,并丰富了预算绩效管理在地方政府层面落地的客观解释。 The policy implementation process reflects the footprint of government governance,and budget performance management reform is no exception.Based on the background of budget performance management reform in China and the implementation practice of local government budget performance management in A province,the study constructs a three-dimensional execution interpretation framework of policy flow,process flow and resource flow to clarify the execution process and internal logic of budget performance management policies of local government.The political logic has priority.Driven by high political potential,local governments will quickly complete the policy realization process,but the lack of innovative policy text reengineering will lead to suspension of policy implementation.Technical logic is the dominant logic of policy implementation,but the effect of technical governance will be discounted and eventually lead to implementation blur due to the political nature of the budget process.The implementation of budget performance management will eventually land in a certain situational field,and local economic conditions and financial resources will constrain the effectiveness of the reform.The three-dimensional logic model indicates the implementation measures and potential deviations of the budget performance management reform,and enriches the objective interpretation of the implementation of budget performance management at the local government level.

作者何文盛杜丽娜 He Wensheng;Du Lina(Lanzhou University,Lanzhou Gansu 730000)

机构地区兰州大学

出处《天津行政学院学报》北大核心 2021年第4期44-54,共11页 Journal of Tianjin Administration Institute

基金国家自然科学基金面上项目“财政能力、部门博弈与组织文化对中国地方政府预算绩效管理改革的影响机理研究”(71974087) 教育部人文社会科学规划基金项目“基于公共价值的地方政府财政支出绩效损失研究:以财政专项资金为例”(19YJA630024)。

关键词预算绩效管理政策执行执行逻辑 budget performance management policy implementation implementation logic

分类号 D630 [政治法律—政治学]