Program Budgeting

Report
项目预算
Performance Budgeting Course,
AFDC, Shanghai, October 2010
绩效预算课程,
上海,2010年10月
Prepared by Marc Robinson
本节内容

Core model performance budgeting
绩效预算核心模型
◦ Suitable for government-wide applications
适合政府应用

What a program budget is
什么是项目预算
◦ Difference from an input budget 与投入预算的差异


Program classification principles 项目分类原则
Program titles, objectives and indicators
项目名称、目标和指标
项目预算

Expenditure classified by objectives
依据目标进行的支出分类

Compare program costs and benefits 比较项目成本与收益
◦ Using program performance information 使用项目绩效信息

Expenditure prioritization
支出优先性
◦ Allocative efficiency 分配效率
◦ Preventive health vs. treatment 卫生预防vs.医疗

Efficiency of program delivery 项目执行效率
◦ Pressure on agencies to perform better 对代理机构更好执行项目
的压力
◦ Performance looked at in budget process 预算过程中评价的绩效
基本项目设计的案例
Department of
Environment
Program 1
Clean
Environment
项目一
清洁环境
Program 2
Nature
项目二
保持自然
环境部门
Program 3
Weather and
Environmental
Protection
项目三
气象和环境保护
Program 4
Management,
Administration
and Policy
项目四
管理、行政和政策
传统的线性预算

Traditional way of formulating budgets
传统的预算编制方式

By economic category: 按照经济类别
◦ Salaries, supplies, travel, capital spending
薪水支出、商品和服务供给支出、旅行支出和资本性支出
◦ And organizational units 支出的组织部门

Says nothing about spending objectives
对支出目标未作说明
◦ No use for expenditure prioritization 无法用来安排支出优先顺序

Linkage of spending and objectives 支出和目标的联系
◦ Only when a new initiative proposed 只有当新的倡议提出时
◦ So promotes ‘incrementalism’ 所以进一步导致“渐进主义”现
象
线性预算信息 VS 控制


Economic classification of expenditure for information &
internal management信息和内部管理的支出经济类别
Central CT for each not required 不需要对每个进行重要调整
Example of Detailed Economic Classification for reporting
purposes (GFS version)
用于报告的详细经济类别的案例(香港政府飞行服务队的预算版本)
21 Compensation of employees 雇员报酬
211 Wages and salaries 工资和薪水
2111 Wages and salaries in cash 工资和现金支付薪水
2112 Wages and salaries in kind 工资和实物偿付薪水
212 Social contributions 社会捐助
2121 Actual social contributions 实际社会捐助
2122 Imputed social contributions 算作社会捐助的其他等价物
6
基本结构的变异

Programs: usually top level of a hierarchy
项目:常常处于顶层
◦ Almost always within single ministry 几乎总在某个政府部门内


Sometimes higher broad policy level 有时在较高的政策层
2-3 level hierarchy in most countries
大多数国家有2-3个等级
◦ Sub-programs & sub-sub-programs 子项目 和 子子项目
◦ 2 levels sufficient 2个等级足够
◦ Easier to cost and budget than three 比三个等级更容易估价和预算

Terminology differs considerably 术语用法相当不同
◦ And often misleading: e.g. “activities”, “outcomes”, “outputs”, “suboutputs” 常常具有误导性:如 “活动”、“结果”、“产出”、“子产
出”
法国案例
Mission: Health
Ministry of Health and Sport
使命:健康
健康和运动部
Programme 204:
Preventative
health
项目204:
预防性健康
Programme 171:
Heath care and
Quality
项目171:
健康保健和质量
Action 1: Access to
supplementary
health insurance
Action 2:
Government
medical aid
Action 3: Asbestos
indemnity fund
行动1:获得补充性
医疗保险的办法
行动2:
政府医疗援助
行动3:
石棉赔偿基金
Programme 183:
Health Insurance
项目183:
医疗保险
法国的使命和部门
Mission
Solidarity
and
Integration
社会融 接受和融
合政策 合外国人
Program
Policies for
Social Inclusion
Program
Welcome and
Integration of
Foreigners
Ministry of Employment, Social
Cohesion and Housing
就业、社会凝聚
和住宅部
男女
平等
Program
Equality
Between
Men and
Women
障碍和
依赖
Program
Handicap and
Dependence
使命:
团结和融合
疾病
保护
Program
Sickness
Protection
医疗和社会
政策的支持 对弱势家
庭的行为
和实施
Program
Implementation
& Support of
Health and
Social
Policy
Ministry of Health and Solidarity
医疗和团结部
Program
Actions for
Vulnerable
Families
加拿大的模型
战略性结果:部门
最持久的社会效益
Strategic Outcome
Broadest enduring societal
benefit for a dept
更加广阔而截然不同的社会干预
领域,干预作为替补只代表一部分
Program
项目活动
activity
An even broader but distinct
societal area of intervention
of which the subs represent
广泛而截然不同的社会干预领域, a part
An even broader but distinct
societal area of intervention
of which the subs represent
a part
干预作为子替补只代表一部分
Sub-activity
子活动
Sub-subactivity
子子活动
A broader but distinct
societal area of
intervention of which the
sub-subs represent a part
A distinct
societal area of
intervention
A distinct
societal area of
intervention
A broader but distinct
societal area of
intervention of which the
sub-subs represent a part
A distinct
societal area of
intervention
A distinct societal
area of
intervention
一个截然不同的社会干预领域
Repeat of sub and sub-sub
activities as per first set
A distinct
societal area of
intervention
根据第一部分
重复子活动
和子子活动
加拿大的模型-继续
加拿大海
洋渔业部
Department
部门
Strategic
Outcomes
(3)
战略性结果
Program
Activities
(9)
项目活动
安全可接
近的航道
Safe and
Accessible
Waterways
Canadian Coast
Guard $607 M
Small Craft
Harbours
$101M
Fisheries and Oceans
Canada
可持续的渔
业和水产养殖 Sustainable
Fisheries and
Aquaculture
Healthy and
Productive Aquatic
Ecosystems
海岸警
卫队
Fisheries
Management
$397M
渔业
管理
小艇
港口
Aquaculture
水产
养殖
$3M
兴旺富饶的
水生生态系统
Oceans
Management
$33M
Habitat
Management
$64M
Science (Safe
and Accessible
Waterways)
$44M
科学
Science
(Sustainable
Fisheries and
Aquaculture)
$199M
科学
Science
(Healthy and
Productive
Aquatic
Ecosystems)
$65M
海洋
管理
生态环境
管理
科学
11
预算过程中的运用

Appropriations in budget law 预算法中的拨款规定
◦ In most countries 在大多数国家

Budget preparation based on programs
基于项目的预算编制

Ministry budget bids program based
在部门预算范围内为项目分配资金取决于:
◦ If budget preparation is “bid” based 是否基于投标的预算编制
◦ Supporting info on program effectiveness
关于项目有效性的支持信息


Also a management tool 也是一种管理工具
At ministry/agency level 在部门层面/代理机构层面
放松线性预算的管制

Managerial flexibility idea灵活管理的理念
◦ Accountability for results 对结果负责
◦ Greater freedom on how to produce results
关于如何产生结果具有更大的自由度

Flexibility in input choice 投入选择上的灵活性
◦ Ministries/managers choose best input mix
部门/经理人选择最佳投入组合

Major reduction in line-item controls
线性控制的主要消减
◦ But not total abolition 但并不是完全摒弃
13
结果导向的项目

As rule, outcome-and-output-based:
作为规则,基于结果和产出的:
◦ Group of services (outputs) 一系列的服务(产出)
◦ With same intended outcome 具有同样的预期结果
◦ Pollution program example 污染项目实例

Often other things in common:
大多数情况下,其他同样的有:
◦ E.g. delivery mode, client type 如,传输模式、顾客类型等
◦ Primary school education program 小学教育项目

Programs as “product lines”
“产品系列”项目
项目支出分配

Aim: costs of program objective
目的:项目成本的目标

Ideally include all relevant costs
理想上包括所有相关成本
◦ Costs of all staff who work on program
项目所有工作人员的成本
◦ And all other inputs 以及所有其他投入

Example: school education program 实例:学校教育项目
◦ Include all teacher salaries 包括所有教师工资
◦ Central ministry staff who work on school education
为学校教育工作的中央部委工作人员

Support costs: discuss later
维持成本:以后再讨论
项目标题及目标

Title: short, type of service
标题:简短,服务类型
◦ “Primary education”, “Agriculture” etc…
“初等教育”、“农业”,等

Objective should usually be outcome:
目标通常就是结果:
◦ Key result the program seeks 项目探求的关键结果
◦ Canada Dept Environment “Nature” Program: “The
conservation of biological diversity in healthy ecosystems”
加拿大环境部门“自然”项目:良好生态系统中的生物多样
性保护
◦ Exception: administration programs 例外:管理项目
项目目标通常近似结果

Primary education program objective: 初等教育项目目标
The country’s children are numerate, literate and have acquired
other key competencies
乡村儿童识数、识字并获得其他关键能力

Higher-level outcomes of education are:
教育的更高结果是:
Strong economy, social harmony etc… 经济发达、社会和谐,等

Higher-level outcomes not program specific
更高结果并不是项目特有的
◦ Shared by many programs 为许多项目共有
目标:错误的方法

Objective is not the output: 目标不是产出
“Provision of medical assistance to persons in an emergency”
“给某些人提供紧急医疗救助”

Objective is not the bureaucratic activity:目标不是官僚活动
“Manage the development, implementation, evaluation and
maintenance of national policy, programs and systems for
general education and quality assurance”
“为了实现全面教育和质量保证,对国家政策、项目和体系的制定、
执行、评价和维持进行管理”

Doesn’t say what purpose is:不用说明其目的是什么
◦ Not client or results-focused 不关注顾客或结果
◦ No use for priority-setting 对于优先级别的设定是没有用的
项目指标

Each program must have key indicators
每个项目必定会有一些关键指标

Policy on type and number
关于指标种类和数目的原则
◦ Relevance, and avoid excessive number
相关性,避免过多

France: 法国
◦ Effectiveness, quality & efficiency
有效性、质量和效率

Canada:
加拿大
◦ No more than 3 indicators per program 每个项目不超过3个指标

Composite program indicator approach 综合项目指标的方法
◦ E.g. US PART system 如,美国的项目等级评估工具体系
加拿大绩效测量框架
Strategic Outcome:
Increased productivity, earned incomes
and job creation in the Atlantic region of
Canada
Access to Capital for Innovation Program:
创新项目获得的资金
Expected Result: Improved growth and
competitiveness of Atlantic SMEs.
预期结果:大西洋地区中小企业产出和竞
争力提高
PI: 1. Survival rates of assisted firms
资助企业存活率
2. Productivity growth rate for ACOA
Assisted firms vs non assisted ones
ACOA资助企业和未资助企业的生产
率增长速度
3. % increase in payrolls for ACOA
assisted firms ACOA资助企业工资总
额增长率
Outputs: Grants to selected organisations
Advice on business plans
产出:资助选定的组织、商业计划建议
Foreign Investment Program
外商投资项目
ER: Increased FDI in Atlantic Canada
加拿大大西洋地区外商直接投资
增加
PI: 1. # of qualified investors found
合格投资者发现的#
2. # of investors who invest in
Atlantic Canada在加拿大大
西洋地区投资的投资者的#
3. $ value of FDI ,FDI 的价值
总额
Outputs: Promotion events held
Research and Special
studies
产出:由开发和专门研究部门提
出的宣传推广活动
战略结果:在加拿大大西
洋地区,生产力提高、收
入增加和创造就业
Tourism Program 旅游项目
ER: Increased growth and
competitiveness of the tourism industry.
旅游业生产力和竞争力增加
PI: 1. Tourism related revenue in
Atlantic Canada. 加拿大地区旅游业相
关收入
2. Payroll growth for ACOA assisted
firms vs. non assisted ones
ACOA资助企业和未资助企业工
资总额增长
Outputs: Public/private strategies for
niche tourism 对生态旅游的公私策略
Grants to selected organisations
资助选定组织
Promotional events
宣传推广活动
20
综合性项目指标

Composite combines several indicators
综合性指标合成了几个指标


Composite program indicators give overall rating for
program 综合性项目指标对项目进行全面评级
US Program Assessment Rating Tool
美国项目等级评估工具
◦ Programs rated as: 项目被评级为:
◦ 4 ratings, from effective to not effective 从有效到无效4个等级
◦ Also “results not demonstrated” 还有“未经证明结果”
◦ Korea and other countries 韩国和其他国家

Can raise political problems 可能引起政治问题
联邦政府努力确保项目运行良好。这里
提供了如下一些信息:我们做得成功的地
方、做得不成功的地方、以及在这两种情
况下,如何作为才能改善下年度的绩效。





显示正在运行的项目
显示没有运行的项目
按名称和关键词显示项目
按主题和类型显示项目
按部门显示项目
项目陈述





For parliament and public 面向国会和公众
Title and objectives (outcomes) 标题和目标(结果)
Link to national strategy 与国家战略连接起来
Main services (outputs) 主要服务(产出)
Outline of strategy, challenges, initiatives
战略、挑战和主动性概述




Key performance indicators 关键绩效指标
Performance targets ...if used 绩效目标...若被采用
Cost, preferably medium-term 成本,最好是中期成本
Key input breakdown (staff, capital etc)
主要投入的明细(员工、资金等)
结论

Program budget requires budget classified on
programs 项目预算要求预算按项目分类
◦ Results-based programs 结果导向的项目

Not an input based budget

Not an organizational budget

Particularly not one with most expenditure under
one heading 尤其不是在一个项目标题下的最大支出预算

Advantages of a simple model 单一模型的优势
不是投入导向的预算
不是机构预算

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