摘要
随着我国财政收支矛盾日渐突出,更加强调成本效益已成为政府预算管理的基本取向。成本效益分析自20世纪30年代应用于公共工程项目以后,便广泛应用于预算项目、政策和部门整体绩效评价等领域。本文提出了广义成本效益分析的方法谱系,基于物有所值、公共价值、变革等理论探讨了成本效益分析嵌入预算绩效管理的基本逻辑,比较分析了英国、美国、新西兰等国家在预算绩效管理中运用成本效益分析的历史、制度和应用场景。针对我国预算绩效评价和管理中面临的突出问题,完善预算绩效管理中的成本效益分析的过程中应进一步牢固树立物有所值的绩效理念,构建全方位成本效益分析管理体系,将成本效益分析纳入预算管理全过程,健全成本效益分析指南体系和信息平台,以成本效益分析为抓手推动现代预算制度建立。
With the increasing contradiction between fiscal revenues and expenditures in China,more attention has been paid on the cost-benefit for government project and budget management.Since its inception in engineering projects in the 1930s,cost-benefit analysis has been widely used in budgetary projects,policies and departmental performance evaluation.This paper proposes a conceptual framework of broad cost-benefit analysis,clarifies the basic logic of cost-benefit analysis based on theories such as value for money,public value,and theory of change,and makes an analysis on historical evolution,policies,and application scenarios in budget performance management in the United Kingdom,the United States,and New Zealand.In response to the problems faced by China s budget performance evaluation and management,the next step for the relevant departments to improve cost-benefit analysis in budget performance management should include:firmly establishing the concept of value-for-money performance further;constructing a comprehensive cost-benefit analysis management system;incorporating cost-benefit analysis into the whole process of budget management;improving the cost-benefit analysis guideline system and information platform;and promoting the establishment of a modern budget system with cost-benefit analysis as a key.
作者
曹堂哲
彭珮文
Cao Tangzhe;Peng Peiwen
出处
《经济研究参考》
2023年第5期115-131,共17页
Review of Economic Research
基金
国家社会科学基金一般项目“我国政府部门预算参与和管理绩效作用机理的模型建构与实证检验研究”(No.20BZZ060)
教育部人文社会科学青年项目“基于序参量识别的政府投资基金绩效评价指标体系研究”(No.19YJC630005)
中央财经大学政府管理学院科研创新团队项目“典型国家重大政策评估制度比较和前沿方法研究”。
关键词
成本效益分析
物有所值
公共价值
cost-benefit analysis
value for money
public value
