绩效预算及预算改革 Performance Budgeting Course, APFDC, Shanghai, October 2010 绩效预算课程 APFDC,上海 2010年10月 Prepared by Marc Robinson 1 本节要点 Budgeting reform broader than PB 预算改革比绩效预算面广 Elements of budgeting reform are more fundamental 预算改革中的要素更为重要 ◦ Should precede PB 预算改革应该先于绩效预算 Elements of reform which should accompany introduction of PB 伴随绩效预算采用过程的改革要素 ◦ To help it to succeed 以促使绩效预算成功 Relation between PB and Medium-Term Budgeting 绩效预算与中期预算的关系 2 绩效预算的预算前提条件 Budgeting framework capable of controlling aggregate spending 能够控制总支出的预算框架 ◦ Able to ensure fiscal sustainability 能够确保财政可持续性 System capable of ensuring public money spent on approved purposes 能够确保公共资金被用于被批准用途的系统 ◦ Probity 公正性 If these don’t exist, focus on them prior to introducing performance budgeting!! 如果这些先觉条件不存在,那么,在采用绩效预算之前重点考虑它们 3 支持绩效预算的预算改革 4 面临的问题 PB too often a purely technical exercise: 绩效预算常常是一种纯粹的技术性工作: ◦ In generating performance information 产生绩效信息 ◦ Budget classification by programs 按项目进行预算分类 ◦ Performance indicators etc 绩效指标等等 And nothing changes 没有改变 ◦ No impact on budget allocations 对预算分配没有影响 ◦ No impact on efficiency and effectiveness 对效率和有效性没有影响 ◦ Performance information not really used 没有真正使用绩效信息 Contrast with successful countries 与成功国家相比 Why? What can be done about this? 为什么?怎么办? 5 失败背后的因素 Political factors may be to blame: 政治因素可能是罪魁祸首 ◦ Political system, culture, or leadership 政治制度、文化或领导体系 ◦ Political focus on performance essential 对绩效的政治关注 Absence of complementary MFR reforms: 缺乏配套的结果导向的管理改革 ◦ To make public management results-focused 使公共管理呈结果导向 Budgetary system can be major factor: 预算制度可能是主要因素 1. Prioritization processes weak 预算的优先顺序安排流程不合理 2. Expenditure inflexibilities 支出缺乏灵活性 6 支出缺乏灵活性 Obstacles to cutting or shifting spending 削减或转移支出时所面临的障碍 Fatal to performance budgeting because: 对绩效预算来说是灾难性的,这是因为 ◦ Effectiveness requires spending reallocation 为保证有效性,需要重新分配支出 ◦ From ineffective/low priority programs 从无效/低优先级项目中转移预算 ◦ Efficiency demands wasteful spending cut 提高效率要求削减浪费的开支 Employment inflexibilities 就业缺乏灵活性 ◦ Inability to shift or shed civil servants 无法轮岗或裁减公务员 Legally earmarked expenditure: 法律规定的专用支出 ◦ Can only be used for one purpose 只能被用于单一目的 ◦ A form of “extra-budgetary fund” 一种“额外预算基金”的形式 ◦ But should be limited 但应在一定限度内 7 优先顺序安排和绩效预算 PB: use of performance info (PI) in budget 绩效预算:绩效信息在预算中的使用 ◦ Prioritization & performance pressure优先顺序安排和绩效压力 Good PI not enough 只有好的绩效信息是不够的 ◦ Must be used in budget decisions 必须在预算决策中加以运用 Expenditure prioritization process 支出的优先顺序安排过程 ◦ Where best to allocate resources 将资源分配到哪儿更好 Two aspects 两个方面 ◦ What new spending initiatives? 有什么新的支出倡议? ◦ Where to cut existing spending? 现有开支可否削减? Spending review a particularly critical element 支出审查是个特别关键的因素 ◦ Close link with performance budgeting 与绩效预算密切相关 8 支出审查 Processes to identify/make cuts: 确认并消减支出的进程 ◦ Low-priority and ineffective programs 低优先级和低效率的项目 ◦ Duplication or conflict between programs重复项目或存在冲突的项目 ◦ Inefficient practices 低效率的做法 Often a weak element of budgeting 通常预算中的薄弱元素 ◦ Incrementalism 渐进主义 Planning often weak on SR 支出审查环节的计划往往较差 ◦ More about new spending priorities更多关于新的支出优先顺序 9 支出审查的优点 Expenditure management benefits: 支出管理的优点 ◦ Making room for new spending 为新支出留出空间 ◦ Maintain control of aggregate spending 保持对支出总额的控制 Performance pressure on ministries: 对政府部门的绩效压力 ◦ Wish to protect their programs against central SR 希望保护他们的项目免于中央支出审查 ◦ Link with management improvement and program re-design processes 与管理水平改善和项目重新设计过程相联系 ‘Whole-of-government’ coordination 整体政府工作的协调 10 一次性与持续性支出审查 One-off/in-depth SR: 一次性/深度的支出审查 ◦ For fiscal consolidation 目的是财政稳固 ◦ Or change of government 或政府换届 Ongoing SR needed also: 持续性支出审查还需要 ◦ ◦ ◦ ◦ Regular part of budget preparation预算编制的常规部分 Annual in most countries 大多数国家一年一次 Every 2-3 years in some countries 有些国家2-3年一次 Main focus during this session 本次课程的要点 11 澳大利亚 Expenditure Review Committee (ERC) More detailed during consolidations 支出审查委员会 ◦ Part of annual budget process 年度预算过程的一部分 ◦ Prime minister and other senior ministers 总理和其他高级部长 ◦ Reinforces minister of finance 强化财政部长责任 财政稳固期间更详细 Strong Ministry of Finance support Incentives to spending ministries 来自财政部的坚定支持 ◦ Detailed advice to the ERC 对支出审查委员会的详细建议 对支出部门的激励 ◦ Retention of savings 保留储蓄 12 英国 Spending Reviews under Labour 工党领导下的支出审查 ◦ Every three years 每三年一次 ◦ Process for setting (multi-year) budgets (多年)预算设定程序 “Comprehensive” spending reviews “全面”支出审查 ◦ More in-depth 更深入 ◦ But not truly comprehensive 但是,并非真正的全面 Finance minister/ministry process 财政大臣/财政部处理 ◦ No involvement of cabinet 没有内阁参与 ◦ Not even of Prime Minister 甚至首相也不参与 ◦ Reflected specific political situation 反映具体的政治局势 13 评价及外部审查 Essential information base for SR 支出审查的必要信息基础 ◦ Basis for MoF/central agency advice 财政部/中央代理机构建议的基础 Focus must be centrally guided 审查重点必须由中央指导 ◦ Choice of programs, issues to be examined 项目选择,待审查的问题 ◦ Don’t let spending ministries dictate 不要让支出的部门来独断 14 计划及预算 Plan separate from/prior to the budget 计划与预算分离或优先于预算 ◦ Public statement of spending priorities 对支出的优先顺序安排进行公开 ◦ Budget the financial expression of the plan 对计划的财政收支进行预算 Common weaknesses of this approach: 该方法的常见缺陷 ◦ ◦ ◦ ◦ ◦ Fails to really prioritize 没有真正按项目或计划优先顺序来安排 Low priorities not identified不确认优先级别低的项目 Only high priorities & often too many 只有高优先级别,并且常常太多 Not subject to an explicit budget constraint 没有明确的预算约束 Political rhetoric 政治修饰 15 计划及预算 Real prioritization is in the budget: 预算中真正的优先顺序 ◦ Hard budget constraint forces choices 固定的预算约束迫使做出选择 ◦ Part of, not prior to, budget process 是预算过程的一部分,而不是提前作出 Integrate planning with the budget 将规划和预算结合在一起 Institutional question 体制问题 ◦ Separation of planning and finance ministries 计划部门和财政部门分离 16 全部门办法 Model where prioritization delegated to sectoral groups of ministries 给各部委支出的优先顺序安排做模型 ◦ Within sector envelopes 在部门范围内 Linked with early MTEF models 与早先的中期支出框架模型相联系 Canadian inspiration 加拿大的启示 ◦ Policy & Expenditure Management System 政策与支出管理制度 ◦ Sectoral committees not good at identifying cuts 部门委员会不擅长确认预算削减量 ◦ How to allocate between sectors? 部门之间如何分配 ? 17 部委内的优先顺序处理 The center can’t decide everything 中央不能决定一切 ◦ Can’t make a detailed resource allocation 不能做出详细的资源分配 Much prioritization at ministry level 部委层面大量的优先级处理 Pressure on agencies to allocate better 对机构面临的更好地分配预算的压力 Incentive of retaining savings 保留储蓄的激励 ◦ To fund new initiatives 以资助新举措 Central spending review pressure 中央支出审查压力 18 中期预算 19 绩效预算和中期预算 PB often combined with MT budgeting 绩效预算常与中期预算相结合 ◦ Elements of budgeting reform package 预算改革方案的原则 Link has long been made 长期有关联 ◦ View of originators of program budgeting 项目预算创始人的观点 What is the relationship? 它们之间关系是什么 ◦ Is MT budgeting essential for PB? 中期预算对绩效预算来说必不可少吗? Start with close look at MT budgeting 首先仔细审视中期预算 ◦ Different interpretation and models 不同的解释和模型 20 中期预算的目的 Avoid sudden fiscal adjustments 避免突然的财政调控 ◦ Anticipate expenditure and revenue challenges, and deal with in advance 预计支出和收入间的矛盾,并预先处理 More sustainable fiscal policy 更多可持续的财政政策 ◦ Reduced likelihood of deficits and debt getting out of control 降低赤字和债务失控的可能性 More funding predictability 更大的拨款可预测性 ◦ Sudden cuts less likely 突然裁减预算更小的可能性 ◦ Better planning and management as results 结果是更好地计划和管理 21 中期预算关键要素 Clear picture of MT fiscal trends 清楚描述中期财政趋势 ◦ Expenditure & revenue projections 支出及收入预测 MT aggregate fiscal policy 中期总财政政策 ◦ Clear objectives over the MT 清晰的中期目标 Consistent expenditure/revenue policy 一致的支出/收入政策 ◦ Compatible with fiscal policy over MT 同中期财政政策兼容 MT expenditure ceilings 中期开支上限 ◦ For ministries and/or aggregate spending 针对政府部门/或支出总额 ◦ Indicative or fixed? 指导性的或固定不变的? Medium-Term Expenditure Framework (MTEF) 中期支出框架 ◦ Incorporates these – and often other – elements of MT budgeting 除了包括这些,通常还有其他的中期预算框架 22 中期预算怎样有助于绩效预算 Prioritization in MT perspective: 中期视角的优先级处理 ◦ Program budgeting approach 项目预算方法 ◦ Based on program costs and benefits 基于项目的成本和效益 ◦ MT estimates of program costs superior 中期预算在估计项目成本上占优势 ◦ Purely annual estimates can be misleading 纯粹的年度估计可能产生误导 ◦ Allocation decisions can be sustained 分配决策能够持续 Greater security of future funding 未来资金安排更安全 ◦ Helps managers on results 帮助管理人员进行结果导向的管理 23 绩效预算怎样有助于中期预算 Program-based Fes ◦ Make it possible to develop program-specific expenditure projections 根据项目来估计支出成为可能 ◦ Better quality Fes ◦ To catch cost drivers of expenditure policy 理解支出政策的成本驱动力 PB & Fixed Ministry Ceilings 绩效预算及固定的预算上限 ◦ Performance information used in budget 预算中使用的绩效信息 ◦ Essential for good prioritization 对良好优先级处理来说,是必不可少的 ◦ Which is essential for fixed ceilings 对固定的预算上限来说,哪个是必不可少的 24 总结 Get basics of budgeting right before PB 在绩效预算前了解基本情况 ◦ Proper control of spending 适当地控制支出 ◦ Reasonable level of probity 合理的公正水平 PB needs accompanying budget reforms 绩效预算需要预算同时进行改革 ◦ ◦ ◦ ◦ Attack on expenditure rigidities 对支出固定死板的责难 Expenditure prioritization process 支出的优先级别安排过程 Spending review critical 支出审查十分关键 Properly linking planning and budgeting 计划与预算恰当相联 Medium-term budgeting 中期预算 ◦ Can strongly reinforce performance budgeting 能够极大地增强绩效预算 25