（二）实践Practice

以绩效为核心的项目预算 管理改革实践 －－辽宁省 Performance-based Program Budget Management Reform : The Case of Liaoning Province, PRC 2014.11 Nov. 2014

改革目标 Reform objective 建立更加透明、高效的项目预算管

理体系 To establish a more transparent, more efficient

program budget management system

需要解决的问题 Problems that need to be resolved 项目预算编制和执行没有绩效约束 No constraints on performance for program budget making and execution  预算编制粗放，不细化

Budget preparation is too rough, not detailed  预算支出需求不量化 Expenditure items not quantified  无效、低效的预算项目没有退出机制 No exit mechanism for inefficient and low-efficient budget items  预算不透明，缺乏监督

budget is not transparent, no supervision in place

以绩效为核心的项目预算管理改革实践

Performance-based Program Budget Management Reform: Practice (一) 机制设计 Mechanism design 建立贯穿预算编制、执行全过程的项目预算绩效管理体系 Establish a performance-based management system for program budget that covers the entire process of budget making and execution.  预算编制有目标 

budget should be made with clear objectives 预算执行有监控



budget execution should be monitored 执行结束有评价



programs should be evaluated when budget is completed 评价结果有应用 Evaluation findings should be used to improve management

以绩效为核心的项目预算管理改革实践

Performance based Program Budget Management Reform: Practice

（二）实践 Practice  绩效目标管理

2011－2014： 金额：40亿元－281亿元 部门：14个－110个 Managing performance targets From 2011-2014: Amount: increased from 4bn RMB to 28.1bn RMB Departments involved: increased from 14 to 110

以绩效为核心的项目预算管理改革实践

Performance based Program Budget Management Reform: Practice

（二）实践 Practice  绩效监控 monitoring

完不成进度的项目－－限期达到计划进度 调整预算 For programs that is behind the schedule: Require it to reach planned schedule within a certain time limit Adjust budget

以绩效为核心的项目预算管理改革实践

Performance based Program Budget Management Reform:Practice

（二）实践 Practice  绩效评价 evaluation

项目单位自评 self evaluation by program unit 财政部门委托第三方实施评价 finance departments commission a third party to conduct an independent evaluation

以绩效为核心的项目预算管理改革实践

Performance based Program Budget Management Reform: Practice （二）实践 Practice  绩效评价结果应用 use of evaluation findings 反馈项目实施单位，实施整改 Give feedback to the program implementing agency, and rectify the program 报告本级政府项目预算负责人、依法监督预算的人民代表大会机 构 Report to the program manager in local government and and local congress that has a role of supervision on budget as stipulated by law 作为下年项目预算安排依据 Make it the basis for program budget arrangement of the next year 结果公开 Make the evaluation findings public

以绩效为核心的项目预算管理改革实践

Performance based Program Budget Management Reform:Practice （三）效果 Efficacy 预算编制：90%细化、80%目标明确 Budget making: 90% more detailed, 80% have clearer goals 预算执行：更加符合计划进度、结余结转资金连续三年下降 Budget execution: accord more with planned schedule, decline in surplus and carry-over funds for three consecutive years 低绩效的项目被压缩 Programs that have low performance are cut off

预算透明度大大提高 Budget is made more transparent

谢谢！ Thank you!