摘要
财政监督从传统模式向绩效监督的转型既是建立健全现代预算制度、实现国家治理现代化的需要,也是实现优势互补、优化财政管理流程的实践要求。公民与政府之间的财政交换关系要求“税有所值”,意味着预算绩效化改革的内生性;委托-代理关系则要求对预算运行的全过程进行监督。预算决策权、执行权、监督权之间的配置可以反映国家治理的格局,由此构成了中国特色的预算治理体系;相应地,由预算绩效决策→预算绩效执行→预算绩效监督构成的预算绩效治理周期与预算周期同步运行,“预算-绩效双循环”成为财政监督与预算绩效通过融合实现转型的载体。在实践方面,山东省沂水县围绕财政监督绩效化转型,从组织整合入手,搭建了“金字塔”式协同治理架构,利用“五共”机制、在“双循环”关键环节开展了形式多样的探索,取得了初步成效。
For fiscal supervision,the transformation from traditional mode to performance-based one is asked not only by establishing and perfecting modern budget system to modify nation governance,but also by optimizing fiscal process.The relationship of fiscal exchange between citizen and the government asks“value for tax”,which means the endophytism of performance-based reform for budgeting;and the principal-agent relationship require supervision for the whole process of government budgeting.The budget power on decision-making,implementation and supervision are mutual-restricted and coordinate with each other,based which to formulated Chinese-styled budget governance structure;the budget-performancegovernance cycle consisted by budget performance decision-making,budget performance implementation and budget performance supervision is running with budget cycle synchronously,the“budgetperformance double cycle”is acting as carrier to base the performance-based transformation of fiscal supervision.In practice,“Yishui-Pattern”started from organization integration,and set up a“pyramid type”collaborative governance structure.They carried out various explorations on key link of“double cycle”by“five co-working”mechanism and have won preliminary results.
作者
晁毓欣
张廷松
黄见田
王国庆
史有才
Chao Yuxin;Zhang Tingsong;Huang Jiantian;Wang Guoqing;Shi Youcai
出处
《公共财政研究》
2023年第1期54-68,共15页
Public Finance Research Journal
基金
山东省人文社会科学课题“地方预算绩效管理法治化研究:以山东省为例”(2022-ZXFZ-03)阶段性研究成果
关键词
财政监督
绩效化转型
预算绩效治理
Fiscal Supervision
Performance-Based Transformation
Budget Performance Governance
