Budget Performance Management and Fiscal Policy Effectiveness Improvement:Action Mechanism,Realistic Dilemma and Reform Path
In the tight balance state of fiscal operation,active fiscal policies need to improve quality and efficiency and play an important role in the adjustment of supply and demand,risk resolution and other aspects.Budget performance management focuses on strengthening budget constraints,improving the efficiency of using fiscal funds and enhancing the capacity of national governance,which can effectively allocate limited financial resources to optimal areas and provide tool support and path guarantee for improving fiscal policy effectiveness.Therefore,it is necessary to explore the mechanism,realistic dilemma,and reform path of budget performance management to improve fiscal policy effectiveness,in order to provide theoretical references for the government to improve the quality and efficiency of budget performance management and enhance the efficiency of fiscal policy regulation in the future.From the perspective of the unity of process and result,this paper analyzes the connotation of fiscal policy effectiveness from the two dimensions of fiscal policy performance and fiscal governance capacity.It believes that it is the organic unity of ideal fiscal results and fiscal governance capacity,and takes the ideal fiscal results of total fiscal discipline,configuration effectiveness and operational effectiveness as the direct manifestation of the improvement of fiscal policy effectiveness.To achieve ideal fiscal results and focus on the budget management process and fiscal governance capacity,this paper theoretically explores the impact mechanism of budget performance management on the improvement of fiscal policy effectiveness from the macro,meso,and micro levels.It reveals how budget performance management can improve fiscal policy effectiveness through channels such as total revenue and expenditure management,strict control of debt scale,guarantee of key expenditure needs,advancement of efficiency threshold,and improvement of public service effectiveness and government personnel literacy.Based on the actual practice of budget performance management in China,this paper analyzes the realistic dilemma of budget performance management to improve fiscal policy effectiveness,and finds that there are still problems such as the inadequate enforcement of rigid budget constraints,the need for the refinement of concept and model of budget allocation,and the insufficient orientation and motivation of performance management.Combined with the mechanism discussion and the realistic dilemma investigation of budget performance management to improve fiscal policy effectiveness,this paper believes that in promoting the in-depth development of budget performance management,it is necessary to further strengthen the close relationship between the three-level ideal fiscal results and the performance concept,management process,production factors and participants of budget performance management.Therefore,specific paths such as strengthening the concept of performance management guided by accountability,improving the budget management process based on collaborative governance,enhancing the performance management capacity with element aggregation as the core,and optimizing public expenditure decision-making with participatory budgeting as an opportunity are proposed.These paths will further deepen the reform of budget performance management and better assist in improving the quality and efficiency of active fiscal policies.
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