中期预算

Report
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
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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
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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
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Relation between PB and Medium-Term Budgeting
绩效预算与中期预算的关系
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绩效预算的预算前提条件
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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
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支持绩效预算的预算改革
4
面临的问题
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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
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Contrast with successful countries 与成功国家相比
Why? What can be done about this?
为什么?怎么办?
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失败背后的因素
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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
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支出缺乏灵活性
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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
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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
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优先顺序安排和绩效预算
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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
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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
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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?
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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
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支出审查
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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
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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
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支出审查的优点
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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
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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
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一次性与持续性支出审查
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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
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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
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澳大利亚

Expenditure Review Committee (ERC)
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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
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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
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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
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“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
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评价及外部审查
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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
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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
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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
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Common weaknesses of this approach: 该方法的常见缺陷
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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
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计划及预算
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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
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Integrate planning with the budget
将规划和预算结合在一起
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Institutional question 体制问题
◦ Separation of planning and finance ministries
计划部门和财政部门分离
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全部门办法
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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
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Linked with early MTEF models
与早先的中期支出框架模型相联系
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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 ?
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部委内的优先顺序处理
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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
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Much prioritization at ministry level
部委层面大量的优先级处理
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Pressure on agencies to allocate better
对机构面临的更好地分配预算的压力
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Incentive of retaining savings 保留储蓄的激励
◦ To fund new initiatives 以资助新举措
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Central spending review pressure
中央支出审查压力
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中期预算
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绩效预算和中期预算
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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
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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
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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?
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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
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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
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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
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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
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中期预算关键要素
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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
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MT aggregate fiscal policy
中期总财政政策
◦ Clear objectives over the MT 清晰的中期目标
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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
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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?
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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
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中期预算怎样有助于绩效预算
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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
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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
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绩效预算怎样有助于中期预算
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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
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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
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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
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PB needs accompanying budget reforms
绩效预算需要预算同时进行改革
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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
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