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预算绩效管理与政府治理能力提升:内在逻辑与提升路径

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预算绩效管理是加强财政收支管理、提高财政资金使用效益的重要手段,也是加快建立现代预算制度的必由之路,更是提高政府治理能力和水平、推动高质量发展的重要保障.笔者以政府治理能力的内涵为切入点,从经济、政治、社会三个维度探讨了预算绩效管理改革影响政府治理能力的内在逻辑,论证了实施预算绩效管理改革所取得的预期成效,提出了"双动力""内外力"和"三方面"三条路径来提高政府经济、政治和社会民生治理能力,为我国全面推进预算绩效管理改革、进一步深化预算管理制度改革提供理论指引,助力地方政府治理能力提升.
Budget Performance Management and Government Governance Capacity Enhancement:Internal Logic and Enhancement Path
Budget performance management is an important means to strengthen the management of fiscal expenditures and improve the efficiency of using fiscal funds,a necessary way to accelerate the establishment of a modern budget system,and an important guarantee to improve the government's governance capacity and level and promote high-quality development.Taking the connotation and latitude of government governance capacity as the starting point,this paper discusses the internal logic of budget performance management reform affecting government governance capacity in three dimensions:economic,political and social,argues for the expected results achieved by implementing budget performance management reform,and accordingly puts forward three paths to improve the government's economic,political and social governance capacity,providing theoretical guidance for China to comprehensively promote budget performance management reform and further deepen the reform of budget management system,and helping local governments to improve governance capacity.

Budget performance managementGovernment governance capacityBusiness environmentCorruption governancePeople's livelihoods expenditure

肖鹏、陶畅、王亚琪

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中央财经大学财政税务学院

预算绩效管理 政府治理能力 营商环境 腐败治理 民生支出

研究阐释党的十九届五中全会国家社科基金重大项目中央财经大学人大预算审查监督研究中心资助项目

21ZDA043

2024

中央财经大学学报
中央财经大学

中央财经大学学报

CSTPCDCSSCICHSSCD北大核心
影响因子:1.238
ISSN:1000-1549
年,卷(期):2024.(3)
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