绩效信息:绩效预算与绩效评价的现实基础

• 作 者: 蒋会强
• 机 构: 四川省眉山市财政局,
• 出 处: 中国财政
• 发表日期: 2005年03期
• 关键词: 绩效预算 绩效评价 信息系统框架 管理新理念 预算决策 绩效 现金制 绩效信息 信息管理系统 指标衡量

20世纪90年代以来,西方公共管理兴起绩效革命,公共支出已由传统投入式的线性预算向现代产出式的绩效预算转变,甚至嫁接出“为结果而预算”的公共支出管理新理念。但是,根据西方绩效预算实践,要实现以产出、效果为基础的预算,对信息条件要求很高,目前在我国还不存在合适的环境。因此,当前要解决好采集、储备、改善与绩效相关信息问题,搭建绩效信息系统框架,试行绩效评估,改善预算决策,促进公共支

Since the 1990s, the western public administration has raised its performance revolution. Public expenditure has shifted from the traditional input-based linear budget to the modern output-based performance budget, and even grafted the new concept of “public expenditure management as a result” . However, according to the western performance budget practice, to achieve the output based on the results, the conditions of the information requirements are very high, at present there is no suitable environment in our country. Therefore, at present, we must solve the problems related to information collection, storage, improvement and performance, set up a performance information system framework, conduct performance evaluation, improve budget decision-making, and promote public support