The Comprehensive Review and Reform Ideas of the Budget Performance Index System:a Holistic Analysis Framework
The index system is the core of performance evaluation.The reform of budget performance index system is an important foundation and key path to comprehensively deepen the reform of budget performance management.Budget performance indicators bear the functions of value judgment and management orientation,and have three characteristics:scientific performance objectives in essence,measurable performance indicators in form and effectiveness of results in function.Based on the basic characteristics of the budget performance indicator system,the three-function analysis framework of"value-oriented,standardized control and incentive development"is constructed.The index fixation theory is introduced to analyze the measurement practice of local government budget performance indicators.The lack of scientificity,accuracy and effectiveness of performance indicators makes it difficult to give full play to the functions of value guidance,standardized control and incentive development,and seriously hinders the deepening reform of budget performance management.The incomplete structure and value absence of performance targets limit the scientificness of performance indicators,resulting in insufficient value guidance function of performance targets.The ambiguous correlation between performance targets and indicators and the unbalanced indicator structure weaken the measurability and accuracy of performance indicators.Thus it fails to fully play the role of normative control and causing dysfunction in the performance measurement process and deviation in measurement results.Limited by the professionalism of the evaluation subject and the normativity of evaluation methods and procedures,it is difficult to form a performance improvement plan that is driven by goals and oriented towards results,thus hindering the full play of the incentive development function.The deep reason lies in the increasing demand for quantitative measurement,ignoring the objective fact that not all targets can be measured,excessively pursuing the measurement of indicators and getting trapped in the predicament of indicator fixation.It results in the loss of public value,goal deviation and digital formalism,which dissipates the function of performance indicators.It is necessary to implement the reform of budget performance indicators in the aspects of value integration,process control and incentive improvement,so as to break the obstacle of index fixation for comprehensively deepening the reform of budget performance management.
万方数据
维普
