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!