摘要
预算绩效管理是财政管理中的重要环节,也是当前我国财政管理改革的主要着力点。它对于完善财政管理体制和财政资金管理具有重要作用。但预算绩效管理制度舶来品的属性明显,本土化任务繁重。本文详尽分析中华优秀传统文化核心思想理念,发掘其蕴含的预算绩效管理价值,应用中华优秀传统文化核心思想理念重新诠释预算绩效管理,寻求优化路径。本文建议以“讲仁爱、重民本”为前提与出发点,推演人民至上观;以“守诚信、崇正义”为过程与手段,追求道德约束观;以“尚和合、求大同”为目标与方向,提炼长远全局观,从而实现预算绩效管理与中华优秀传统文化的融合发展,促进预算绩效管理有效实施。
Budget performance management is an important part of fiscal management,and it is also the main focus of China's financial management reform.It plays an important role in the improvement of the financial management system and the management of financial funds.However,the budget performance management system is imported goods,and its localization task is heavy.This paper analyzes the core concepts of fine traditional Chinese culture,explores the value of budget performance management contained in them,reinterprets budget performance management by applying the core concepts of fine traditional Chinese culture,seeks optimization paths.It is suggested to deduce the Concept of People First using benevolence and the people-centered approach,pursue the Concept of Moral Restraint using honesty and justice,refine the Concept of Long-term and Overall using harmony and unity in diversity.So as to realize the integrated development of budget performance management and fine traditional Chinese culture,and promote the effective implementation of budget performance management.
作者
景宏军
赵宇漫
张晨曦
章力丹
Jing Hongjun;Zhao Yuman;Zhang Chenxi;Zhang Lidan
出处
《财政科学》
2024年第2期17-30,共14页
Fiscal Science
基金
2021年度黑龙江省省属本科高校中央支持地方高校改革发展青年骨干人才项目“财政应急治理长效机制构建与效能提升研究”
2023年度黑龙江省哲学社会科学研究规划项目(项目编号:23JYD070)
2023年黑龙江省高等学校智库开放课题“数字经济背景下实现共同富裕的财政政策研究”(项目编号:ZKKF2022067)
2022年哈尔滨商业大学教师“创新”项目支持计划项目(项目编号:22ZK506)。
关键词
中华优秀传统文化
预算绩效管理
人民至上
道德约束
长远全局观
Fine Traditional Chinese Culture
Budget Performance Management
People First
Moral Restraint
Concept of Long-term and Overall
