摘要
为探寻中国政府绩效预算的研究现状,本文从研究内容和研究方法的角度对151篇发表在中文核心期刊(其中120篇所发表期刊同时也为CSSCI来源期刊)的文献进行了分析与总结。结果发现,现有研究多为基于政府预算绩效本身的特点、我国现实客观条件的分析或国外政府预算绩效成功经验的介绍,提出关于中国政府预算绩效的构想、预算绩效评价指标体系的设计或某一特定技术方法的运用。而在研究内容上较少研究政府绩效预算管理,在研究方法的选取上,较少采取定量的分析方法进行实证研究。据此,提出如下研究建议:应更多关注政府绩效预算的研究;对政府绩效预算相关技术进行更加深入的研究;基于中国最新实践进行个案研究;试图提出衡量政府绩效预算运行质量的标准;尽可能地运用定量分析方法展开政府绩效预算的实证研究。
In order to explore the performance of Chinese budget,this paper from the perspective of the research content and research methods of 125 papers published in the core journals of Chinese(109 of them published in journals as well as CSSCI source journals) literature are analyzed and summarized. The results showed that most of the existing researches,characteristics of performance budget itself the reality of China's objective conditions or analysis of foreign performance budget based on the introduction of successful experience,put forward the idea about using design,performance Chinese budget performance evaluation index system or specific method. In the selection of research methods,the quantitative analysis method is seldom adopted. Accordingly,it put forward the following suggestions:further study the related technology of budget performance;the latest practice case studies based on the Chinese measure of budget performance;try to put forward the operation quality standard;as far as the possible use of empirical research and quantitative analysis method of performance budget.
出处
《甘肃行政学院学报》
CSSCI
北大核心
2018年第3期47-55,共9页
Journal of Gansu Administration Institute
基金
国家社科基金项目"治理现代化战略导向下的地方政府绩效评估体系创新"(15BZZ073)
中国劳动关系学院一般基金项目"新时代
我国公共部门对公职人员约束下的绩效研究"(18YYJS012)阶段性成果
关键词
预算改革
预算绩效
绩效预算
绩效管理
Budget reform
Budget performance
Performance budget
Performance management
