绩效预算制度研究

华中科技大学博士学位论文绩效预算制度研究姓名：邓毅申请学位级别：博士专业：管理科学与工程指导教师：王韬20081001IXXIIIIIAbstractThereformsofPerformanceBudgeting(PB)arecomplex.Thispaperexaminesthetheoryofpublicexpenditureefficiency,makesin-depthresearchonthetheoriesofPB,andthensumsupthecharacteristicsandtheinstitutionalconstraintsofPB.BydoingsothispaperwillprovidesinsightsintoidentifyingproblematicareasinPBpracticeandgettheexplanationsofthepredicamentofthereforms.Basedontheseexaminations,itwillthenbringforwardthesolutionstotheproblemsandpredictthepossiblesallyportsofthereforms.ThispaperfocusesonPBtheoriesandpractices.ByusingofPublicChoiceTheory,X-efficiencyTheory,Principle-agencyTheoryandNewPublicManagementTheory,adoptingtheanalyticalmethodasrelatingtheorytopractice,historytorealityandquantitativetoqualitative,andplacingPBinthewiderpoliticalandinstitutionalcontextofChina,thispaperwillidentifysomechallengeswiththepractice,deviceanmeaningful,usefulandsustainablePBsystems,anddiscusstheprospectofPBforyearstocome.Firstly,onthebasesoftheintroducingthetheoreticalunderpinningsofPB,thispaper,forthepurposeofexploitingthetheoriestoobtainsomeusefulcluestothepractice,makesin-depthresearchontherelationshipbetweenPBandrelatedtheories.Accordingtotheresearch,allocativeefficiencyofpublicexpenditurerelatesmostlytothedemandofpublicgoods,andcanbeimprovedbyperfectingthedecision-makingproceduresinpoliticalsystem.Whereasproductiveefficiencyofpublicexpenditurerelatemostlytothesupplyofpublicgoods,andcanbeimprovedbyintroducingPBintoexecutivesystemwherepoliticalpowerisrelativelyweak.Consequentlytheanalysishasdrawnaconclusion:thereisaninverserelationshipbetweenperformancemanagementeffectivenessandpoliticalintensity,thusthesallyportscanonlybeselectedfromtheareaswherepoliticalcontrolisweak.Furthermore,thispaperclearlydescribesthefeatureofPB,namelyresult-orientedmanagement,decentralization,andheldaccountableforresultsbyusingrelativetheoriesduringtheresearchofPB.Rememberingthesefeaturesisessentialasfarasthesuccessfulreformsareconcerned.Secondly,onthebaseoftheoreticalanalysis,thispaperurgestoinitiateperformancereformsthroughouttheplanning,monitoringandreportingphasesofbudgetarymanagement,andputsforwarddetailedmeasuresofthereform.Accordingtotheresearch,performancereformsofbudgetcompilationsysteminvolveadoptingCBA/CEAintheallocationofresourcesandincreasingtheuseofperformanceinformation(PI)indecisionmaking.InthispaperIalsogivesomeexamplesonhowtouseCBA/CEA.Performancereformsofbudgetimplementationsysteminvolveinnovatingaccounting,assets,IVprocurementandauditingsystemaccordingtothedemandofperformancemanagement.Toincreasethechanceofsuccess,traditionalimplementationcontrolsystemshouldbeperfectedfirstlyandthentheresult-orientedcontrolsystemcanbeintroducedin.Performancereformsofbudgetreportingandaccountabilitysysteminvolveestablishingreportingsystemthatcanmatchthedemandofperformancemanagement.Thatistosay,transparencyisthecoreofthereforms.Andmeanwhile,accountabilitysystemandincentivesystemshouldalsobeestablishedandperfectedgradually.Thispaperalsodiscussesperformancemeasurement,asitisanimportanttechniqueapplianceofperformancemanagement.Toestablishaperformancemeasurementframework,atleastthreeaspectsasorganizationsystem,indicatorsystemandmethodsystemshouldbeconsidered.Afewkeypointssuchasthebalanceofperformanceandaccountability,non-expected-resultslawsandcomprehensiveutilizationofvarietiesofindicatorsshouldalsobeattachedimportantto.Thethird,thispapermakesresearchontheinstitutionalconflictionbetweenPBandtraditionalcontextwhichgiverisetothedifficultiesandpredicamentofthepractice.Bydoingthis,thispapercriticizesthebehaviorsthatsimplifyPBreformsandemphasizestheimportanceofgettinganinsightsintotheinstitutionalenvironments.AllthesepointofviewembodygeneralthinkingofharmonizingthedevelopmentofPBandtheinstitutionalenvironmentsthereinwhich,accordingtothepaper,isofgreatsignificancetothesuccessofreforms.Meanwhile,howtointegratePIintothebudgetprocessisalwaysthefocusofPB.Thispaperdevelopsaframeworkofintegration,thatis:stressestheintegrationinthemonitoringandreportingphasesofbudgetarymanagementandinplanningphase,PIismeanttoinformbutnotdeterminebudgetallocations,thelinkagebetweenPIandfundingislooseandindirect.Andattheend,thepaperturnstoanalysesPBreformsinChina.Theanalysisevolvesinaspeciallypolitical,culturalandbudgetarycontextofChina,tryingtorevealtheinfluenceandconstraintoftheenvironmenttothereforms.Aftersummarizingtheexperienceofexperimentalunits,thepaperpointsouttheadvantagesanddisadvantagesofPBreforms,andthenproposestotakeaseriesmeasurestopromotethisundertakings.Startingformthebasicconsciousnessoftheinverserelationshipbetweenperformanceandpoliticalintensity,thepaperdrawaconclusionthatlocalexpenditureandprogramexpenditurearethemostsuitableareastoperformancemanagement,becausethesetwoareashavelesspoliticalinfluenceandareclosertothecitizens,thusincreasethechanceofsuccessandshouldbethesallyportsofthereformandstandforthefuturedirections.Keywords:publicexpenditureefficiency,performancebudget,performancemeasurement,performancema