摘要
新时代我国社会的主要矛盾和发展理念都发生了根本性转变,全面实施预算绩效评价更有利于解决社会的主要矛盾,符合新发展理念的要求。同时,在推进国家治理体系和治理能力现代化过程中,全面实施预算绩效评价也面临诸多挑战,这些挑战主要集中在政策评价、公共服务评价和激励机制设计领域。克服全面预算绩效评价过程中的难题,要在新发展理念的指导下,丰富财政预算绩效评价内容、强化政策效应评价,采用多种方法、根据公共服务异质性进行绩效评价,并通过完善相关制度设计解决逆向激励问题。
In the new era, the main contradictions and development concepts of Chinese society have undergone fundamental changes. Comprehensive implementation of performance budget evaluation should be conducive to resolving the main contradictions of society and meeting the requirements of new development concepts. At the same time, in the context of promoting the modernization of national governance system and governance capacity, the full implementation of performance budget evaluation also faces many challenges, which mainly focus on policy evaluation, public service evaluation and incentive mechanism design. To overcome these difficulties in the process of comprehensive budget performance evaluation, we should enrich the content of budget performance evaluation, strengthen the evaluation of policy effects, adopt various methods, carry out performance evaluation based on the heterogeneity of public services, and solve the reverse incentive problem by improving the relevant system design under the guidance of the new development concept.
作者
冯海波
Feng Hai-bo(College of Economics, Jinan University, Guangzhou Guangdong 510632)
出处
《经济纵横》
CSSCI
北大核心
2019年第5期67-73,共7页
Economic Review Journal
基金
国家社会科学基金重点项目"对口支援边疆地区的政策效果评估和提升路径研究"(编号:18AJY001)的成果
关键词
预算绩效评价
逻辑转换
现实挑战
路径选择
Budget Performance Evaluation
Logical Conversion
Realistic Challenges
Path Selection
