预算简介和绩效预算概况
Performance Budgeting Course,
AFDC, Shanghai, October 2010
Prepared by Marc Robinson
课程概况

Objective 目标
◦ Skills in PB design and implementation
◦ 绩效预算的设计和执行方面的技能
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Content 内容
◦ Core topical presentations 核心主题讲授
◦ Case studies 案例研究
◦ Interactive Exercises 互动练习

Emphasis on discussion & interaction 重视讨论和互动
◦ Including during presentations 包括课程讲授时的讨论和互动
◦ Comments and questions encouraged 鼓励发表见解和提出问题
介绍和课堂管理
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Presenter introductions 教师介绍
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Participant introductions 学员介绍
◦ Your name, organization and a little about yourself
◦ 姓名、所在单位和自己的简介
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Organizational matters: 组织事项
本节内容
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Introduction to performance budgeting (PB)
绩效预算介绍
◦ What it is 什么是绩效预算
◦ Different forms of performance budgeting 绩效预算的不同形式
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Before that, overview of budgeting在此之前，预算概况
◦ Objectives 目标
◦ Stages 阶段
◦ Enables us to see PB in broader context 使我们更宏观地审视绩效预算
预算

Allocation & use of resources by government
政府对资源的分配和使用
◦ Plus decisions on financing
以及融资决策
◦ Mainly taxes & other compulsory transfers
主要是税和其它强制性转移

Doesn’t cover public corporations
不包括上市公司
◦ Financed mainly by voluntary payments
主要由自愿支付来承担
◦ Budget only includes subsidies & transfers
预算只包括补贴和转移支付
预算覆盖的部门
Public sector 公共部门
Financial 金融
institutions 机构
Central
bank
央行
Non financial 非金融
public sector 公共部
门
Public sector
Public
commercial
Corporations
banks
上市公司
公共部门
商业银行 The Budget Sector
预算部门
Government
政府
预算流程
Aggregate
Fiscal Policy
总财政政策
Accounting,
Audit and
Reporting
Budget
Preparation &
Enactment
会计、审计和报告
预算准备和立法
Budget
Execution
预算执行
预算的目标
1. Sound macro-fiscal outcomes 稳健的宏观财政
◦ Deficits and debt don’t get out of control 赤字和债务不会失控
◦ Fiscal sustainability first and foremost财政的可持续是首要目标
2. Appropriate allocation of funds (“prioritization”) 资金的合理拨付
（“依照重要性进行安排”）
◦ To most socially useful sectors & programs 拨付给对社会最为重要的
部门和项目
3. Service effectiveness and efficiency 服务的有效性和效率
◦ Effectiveness through design & management通过设计和管理实现有
效性
◦ Services delivered at lowest cost 以最低成本提供服务
PB directly targets objectives 2 & 3 绩效预算直接针对后两个目标
◦ Although helps with objective 1 不过也有助于实现第一个目标
预算的准备和立法
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Macro-fiscal framework 宏观财政结构
◦ Deficit/debt etc objectives赤字/债务等目标
◦ Revenue policies 税收政策
◦ Aggregate spending consistent 总财政支出的一致性
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Expenditure priorities 支出的优先次序
Estimates of spending requirements估算支出的要求
◦ Capital and current expenditure 资本和经常性支出
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Legislative debate and approval立法辩论和审批
预算的执行等
7. Auditing Stage:
Reliability of accounts checked
7. 审计阶段
审查会计的可靠性
6. Accounting Stage:
Transaction recorded in the
books as complete
1. 授权阶段
1. Authorization Stage:
待支出的资金分配流程 Allotment process for money
要与法定拨付相一致
to be spent consistent with
legal appropriations
2. 协议阶段
下采购订单或签
署合同的阶段
6. 会计阶段
2. Commitment Stage:
when a purchase order
is made or a
contract is signed
完整地记录交易过程
3. 认证阶段
5. Payment Stage:
paying the actual bill
5. 支付阶段
依据实际帐单付款
确保获得的产品或
服务符合合同要求
4. 授权支付阶段
采购人与授权人需
独立
3. Verification Stage:
ensuring that goods
or service has been
delivered as per
the contract
4. Payment Authorization Stage:
Ordering person is different from the
authorizing person
绩效预算的含义
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Objective of Performance Budgeting绩效预算的目标

◦ Efficient and effective expenditure既有效果又有效率的支出
◦ Including better prioritization 包括更合理的支出安排
Means of achieving this objective 实现预算目标的方法
◦ Linkage of funding and results 将资金支出和结果相结合
◦ Using Performance Information (PI) 使用绩效信息
Increased flexibility: especially inputs 更高的灵活性：尤其是投入

Government-wide and sectoral systems 整个政府和各部门的预算体

系
绩效的压力
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Compensate for weaknesses of other performance pressures
弥补其它绩效压力的缺陷
◦ Absence of market pressure 市场压力的缺失
◦ Political accountability insufficient 政治责任的不足
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PB seeks to drive improvements in 绩效预算是为了改善
Program effectiveness 项目的有效性
◦ Deliver intended benefits to community为公众带来预期效益
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Productive efficiency 项目的效率
◦ Minimum cost while maintaining quality 既保证质量，又实现低
成本
对资金拨付次序进行优化的必要性
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Funds go to where benefits greatest 资金要投入到能带来最大
收益的地方
◦ Allocative efficiency 拨付的效率
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Prioritization often weak 拨付的优先次序往往不合适
◦ Incrementalism 渐进主义
◦ Budget process focused on new initiatives预算过程关注新的项目
◦ Budgetary ‘base’ not scrutinized 预算的“基础”没有得到审核
◦ Reliance on across-the-board cuts 依赖于全面消减

More sustainable public finances 更有持续性的公共财政
◦ As a result of better prioritization 需要由更好的拨付次序安排来
实现
“结果管理”的背景

Broader set of performance reforms 更大范围的绩效改革
◦ PB as one element 绩效预算是一个因素
◦ Close links between PB and other elements绩效预算和其它因
素的紧密联系
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Results-oriented HR management 以结果为导向的人力资
源管理
Customer orientation measures 客户导向的方法
Market-type reforms 市场化的改革
Many MFR reforms use performance indicators and targets
很多结果管理改革都使用绩效指标和目标
绩效预算的各种形式
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Differing objectives 目标不同
◦ Emphasis on prioritization vs. efficiency 强调拨付次序或强调拨付
效率
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Different funding/results link 资金支持和结果之间的不同联系
Differing PI requirements 绩效信息要求不同
◦ Performance measures 绩效方法
◦ Evaluation etc 评价等
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Common theme of budgetary de-control预算的非控制共同
主题
◦ Input choice freedom 投入选择的自由
项目预算
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Key goal is better expenditure prioritization首要目标是更好的支出
优化
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Spending classified by objective: programs按目标分类的支出: 项
目
◦ Instead of classification by input type不按投入类型分类
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Budget process uses these programs for expenditure priority
decisions预算过程利用项目实现支出优先决策
◦ PI to assess costs and benefits of programs绩效信息用于评价项目的成
本和收益
◦ Budget planning, including budget bids预算计划，包括预算投标
◦ Program appropriations, or budget documents计划拨款或预算书
项目结构一例
Police Force
警力
Program 1
Public
Order
Program 2
Crime
Prevention
Program 3
Road
Safety
项目1
公共秩序
项目2
预防犯罪
项目3
道路安全
Sub-Program 1.1
Sub-Program 1.2
Community Police
Response Services
Event
Management
子项目1.1
社区警察反应服务
子项目1.2
事件管理
Program 4
Emergency
Response &
Management
Program 4
Criminal
Justice
Services
项目4
项目4
紧急反应与管理 刑事司法服务
零基预算
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How much to vary program spending? 项目支出应该有多大
变化？
◦ Requires info about impact of changes需要关于变化之影响的信息

ZBB:零基预算
◦ ‘Decision packages’/ ‘service increments’整体决策/服务盈余
◦ Comparing impacts of changes with their cost比较变化的影响及
其成本
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ZBB proper requires evaluation of changes right up to
total elimination零基预算本身要求变化的评价同总体消除相等
‘Alternative budgeting’替代性预算
◦ Couple of expansion/reduction options扩张/削减选择的组合配对
项目预算的新形式
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Go beyond program budgeting超越项目预算
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Aim for tighter results/funding link目标指向更紧密的结果/
资金联系
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Very much part of overall MFR package
MFR整体中的一部分

Three mechanisms 3个机制
◦ Budget-linked performance targets预算相关的绩效目标
◦ Formula funding公式拨款
◦ Funding incentives for performance绩效的资金激励
把目标与预算联系起来
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Agency level performance targets操作层面的绩效目标
◦ For outcomes and/or outputs为了产效和/或产出
◦ But this is a general MFR theme但这是一个总体的MFR(结果管
理)主题

Requires also that level of funding be linked to targets
同样要求资金的水平同目标联系起来
◦ E.g. more funding brings tougher targets例如，更多的资金意
味着更难实现的目标

Issues:问题
◦ Knowing what targets are appropriate for a given level of
funding知道什么样的目标对于一定程度的资金资助是匹配的
◦ Danger of behavioral distortion行为扭曲的危险性
英国公共服务协议

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Targets set in the multi-year budget process通过多年预算过
程来设定目标
Link between funding and targets 将资金与目标相结合
Examples of PSA Targets 公共服务协议目标举例
Health医疗:
Reduce health inequalities by 10% by 2010 as measured by
infant mortality and life expectancy at birth. 到2010年，通过婴
儿死亡率和出生时的预期寿命来将医疗不平等减少10%。
Crime 犯罪：
Reduce crime by 15% and further in high crime areas by 200709. 在2007-2009年间，将高犯罪区的犯罪率减少15%以上。
Environment环境: Eliminate fuel poverty in vulnerable households in England by
2010 in line with the Govt’s Fuel Poverty Strategy objective.
按照《政府燃料缺乏战略》中的目标，到2010年时消除英
国弱势群体的燃料缺乏状况
基于成本的公式拨款

Example: project school budget requirements using: 例：学校的项
目预算要求使用：
◦ Cost per student每个学生的成本
◦ Demographic projections of student numbers学生人数的统计学预测
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Output unit cost times expected quantity产出单位预计所需时间量
Can be a ‘mere’ estimation tool 可能“只是”一个预测工具
Or can set implicit performance target也可以形成隐含的绩效目标
◦ In which case, it’s performance在这样的例子中，这就是绩效预算
机构的拨款激励

Like performance pay for agencies:如同绩效偿付机构
◦ Extra funding if good performance绩效良好的话可能有额外资金
◦ Maybe cuts if bad performance绩效不佳可能削减资金

Sectoral bonus funding部门奖金资助
◦ University funding scheme with extra money on graduate
employment rates在毕业生就业率方面有额外资金的大学资助计划

How does it impact motivation?它如何影响动机?
◦ How does it impact on individuals?如何影响个体？
购买方－供应方

Hybrid of formula funding & incentives公式拨款和激励的结合

A simple market transaction model一个简单的市场交易模型

Elements:元素：
◦ Payment of ‘price’ for outputs产出的”价格“支付
◦ Payment-for-results结果导向的支付
◦ Price ideally based on cost of efficient production完全基于有效生产成本的价格

Result: profit if efficient, loss if inefficient
结果：高效率产生利润，低效率导致损失
◦ Strong financial incentives for performance面向绩效的强大财政刺激
医院系统中的DRG系统

Payment for output types 产出类型的支付
◦ $x for treatment of a hip fracture patient 盆骨骨裂治疗X美元
◦ $y for treatment of heart attack 心脏病治疗X美元
◦ Based on cost estimates基于成本估计

Powerful incentive for efficiency效率的有效激励
◦ Helps to attack cost blow-out problem有助于解决超支问题

Challenges:挑战：
◦ Maintaining quality维护质量
◦ Preventing abuse防止滥用
资金/结果联系
紧密联系
松散联系
Loose link …………………………………………..Tight link
Program
Budgeting
Zero Base
Budgeting
项目预算
零基预算
Targets
linked to
budget
与预算相连的目标
Formula
funding
公式拨款
Purchaser
Provider
购买方 提供方
结论

PB has proven potential to improve 绩效预算已证明可以改善
◦ Expenditure prioritization 支出的优先次序安排
◦ Efficiency and effectiveness of spending支出的效率和有效性

But success not guaranteed 但是无法保证能否取得成功

Major reform requiring big effort重大改革需要更大的努力来推进

Coupled with broader public sector reforms 涉及更多公共部门的改革