【摘要】：當前國防部門預算制度在漸進變遷的過程中,面臨著三重主要任務,即要從關注數(shù)目字管理功能逐步轉(zhuǎn)型為關注公共治理功能、從支出過程控制導向逐步轉(zhuǎn)型為支出結(jié)果導向、從合規(guī)型預算逐步轉(zhuǎn)型為績效型預算。國防部門探索實施預算中期管理制度,既是現(xiàn)代公共預算管理發(fā)展的趨勢使然,也是適應國防預算自身制度特征和任務要求的必然選擇。根據(jù)國防部門的職能任務、制度基礎和政策目標特點,國防預算中期管理制度是包括政策規(guī)劃的制定和分解、中期財政規(guī)劃管控、項目績效評價等"三位一體"的制度體系。其中,統(tǒng)籌政策規(guī)劃的制定過程與經(jīng)濟資源配置過程是預算中期管理的內(nèi)在屬性,根據(jù)財政中期規(guī)劃進行預算限額管控是預算中期管理的基本約束,通過項目績效評價和反饋建立結(jié)果導向的績效管理模式,是確保政策規(guī)劃目標分解落實到項目評價指標上的基本保證。為了促進國防預算中期管理制度的實施,本文認為在漸進變遷的過程中,國防部門要健全預算管理的組織機構,建立相互制約的預算權力格局,并建立績效評審委員會,以此促進預算中期管理不斷取得實效。
[Abstract]:In the process of gradual change of the budget system of national defense department, it is faced with three main tasks, that is, from the function of number management to the function of public governance, from the direction of expenditure process control to the direction of expenditure result. From compliance budget to performance budget. It is not only the trend of the development of modern public budget management, but also the inevitable choice to adapt to the characteristics of the national defense budget system and the requirements of the task. According to the functions and tasks of national defense departments, the system foundation and the characteristics of policy objectives, the interim management system of national defense budget is a "trinity" system, which includes the formulation and decomposition of policy planning, the control of medium-term financial planning, the evaluation of project performance, and so on. Among them, the formulation process of overall policy planning and the process of allocation of economic resources are the inherent attributes of the medium-term budget management, and budget quota control according to the medium-term financial planning is the basic constraint of the medium-term budget management. Establishing a result-oriented performance management model through project performance evaluation and feedback is the basic guarantee to ensure that the policy planning objective is decomposed into the project evaluation index. In order to promote the implementation of the interim management system of national defense budget, this paper argues that in the process of gradual change, the defense department should perfect the organization of budget management, establish a mutually restricted budget power structure, and establish a performance review committee. In order to promote the budget management in the medium-term to achieve continuous effectiveness.
【作者單位】： 武警后勤學院;
【分類號】：F812.3

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