摘要
当前,我国预算绩效管理存在绩效目标设置不科学、不准确,绩效运行监管流于形式,绩效评估指标信度、效度分析不足,绩效评价结果应用欠缺等问题,无法形成闭环的绩效管理模式,严重阻碍了我国实施全面预算绩效管理的进程。随着数据治理成为治理能力现代化的重要内涵,在预算绩效管理领域引入大数据思维、大数据技术和大数据方法成为实现政府治理能力现代化的必然选择。如何抓住大数据带来的新的发展机遇,推动"预算绩效管理+大数据"建设,成为助推全面预算绩效管理实施的关键一环。目前,我国对大数据革命及"预算绩效管理+大数据"都还没有做好充分准备,无论是在法律保障、认知度方面,还是在大数据技术的具体实施能力方面都还有很大的提升空间。因此,应在加强法律支撑、打破"信息孤岛"、保证数据安全及加强对复合型人才的培养等方面深化改革,推动"预算绩效管理+大数据"快速发展。
At present,China’s budget performance management has unscientific and inaccurate performance targets,performance management supervision is formalistic,lack of reliability and validity analysis of performance evaluation indicators,and lack of application of performance evaluation results. The inability to form a closed-loop performance management model has seriously hindered the implementation of comprehensive budget performance management in China. As data governance becomes an important connotation of modernization of governance capabilities,the introduction of big data thinking,big data technology and big data methods in the field of budget performance management has become an inevitable choice for modernizing government governance capabilities. How to seize the new development opportunities brought by big data and promote the construction of "budget performance management + big data"has become a key link to promote the implementation of comprehensive budget performance management.
作者
王敏
彭敏娇
Wang Min;Peng-Min-jiao(School of Public Finance and Management, Yunnan Universityof Finance and Economics, Kunming Yunnan 650221)
出处
《经济纵横》
CSSCI
北大核心
2019年第5期58-66,共9页
Economic Review Journal
基金
国家社会科学基金重大项目"‘互联网+’背景下的税收征管模式研究"(编号:17ZDA053)的成果
关键词
大数据
全面预算绩效管理
治理能力现代化
Big Data
Comprehensive Budget Performance Management
Governance Capacity Modernization
