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生态环保领域专项资金预算绩效评价:实践历程与改革路径

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生态环保领域专项资金预算绩效评价是深化生态环保领域财政体制改革,建立现代财政制度的重要内容,是提高财政资金使用效益、打好污染防治攻坚战以及促进减污降碳协同增效的重要保障.本文以习近平生态文明思想为根本遵循和指导,回顾中央环保专项资金设立后我国生态环保领域专项资金绩效评价的实践历程、现状及存在的问题,结合"十四五"生态环境保护规划要求和 2035 年美丽中国建设目标,从健全法律法规和政策制度体系、加强绩效目标管理、优化预算绩效评价技术体系、建立评价结果公开及应用机制、推动信息系统建设等方面提出我国生态环保领域专项资金预算绩效评价的改革路径.
Budget Performance Evaluation of Special Funds in the Field of Ecological and Environmental Protection:Practice Process and Reform Path
The evaluation of the budget performance of special financial funds is an important part of deepening the reform of the financial system and establishing a modern financial system.The budget performance evaluation of special funds in the field of ecological and environmental protection is an important guarantee for improving the efficiency of the use of financial funds,fighting a tough battle against pollution,and promoting the synergy of pollution reduction and carbon reduction.Guided and followed by Xi Jinping's thought on ecological civilization,this paper reviews the practice history,development status quo and existing problems of the performance evaluation of special funds in the field of ecological and environmental protection in China after the establishment of the central environmental protection special funds.Combined with the requirements of the"14th Five-Year Plan"for ecological environmental protection plan and the goal of building a beautiful China in 2035,it puts forward the reform path of budget performance evaluation of special funds in the field of ecological environmental protection in China from the aspects of gradually improving laws,regulations and policy systems,strengthening performance target management,optimizing budget performance evaluation technology systems,establishing evaluation results disclosure and application mechanisms,accelerating in terms of talent team system construction and promotion of information system construction.

special funds for ecological and environmental protectionbudget performance evaluationpractice processreform path

吕阳、郑丽娥

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中央财经大学政府管理学院,北京 100081

生态环保专项资金 预算绩效评价 实践历程 改革路径

国家社科基金一般项目教育部人文社科青年项目

20BZZ06019YJC630005

2024

中国行政管理
中国行政管理学会

中国行政管理

CSTPCDCSSCICHSSCD北大核心
影响因子:2.082
ISSN:1006-0863
年,卷(期):2024.40(6)