王文,吕晓岚,陈元旭.地质调查项目预算绩效管理及发展趋势[J].矿产勘查,2023,14(10):1870-1879 |
地质调查项目预算绩效管理及发展趋势 |
Budget performance management and development trends of geological survey projects |
投稿时间:2023-10-09 修订日期:2023-10-31 |
DOI:10.20008/j.kckc.202310012 |
中文关键词: 地质调查项目 预算绩效管理进展 指标体系 发展趋势 对策建议 |
英文关键词: geological survey projects progress in budget performance management indicator system development trends countermeasure suggestions |
基金项目:本文受中国地质调查局地质矿产资源与环境调查项目“地质调查项目预算标准动态更新与研究”(DD20230599)资助。 |
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中文摘要: |
实施预算绩效管理是推进国家治理现代化、实现高质量发展的必然要求,也是提高财政资金使用效果的有效方式。本文梳理总结了中国地质调查预算绩效管理20多年来的3个发展阶段特点和取得的成效,分析了美国、英国、澳大利亚、法国等国家预算绩效管理的主要做法及对中国的启示,剖析地质调查特点,结合绩效管理实践探索,研究提出了地质调查绩效目标ABC表述范式和效益指标值DEF表述范式,构建了地质调查项目支出绩效评价的指标体系,明确了评价方法。在分析地质调查预算绩效管理面临新形势和存在问题的基础上,预测了地质调查预算绩效管理发展趋势。最后提出5条对策建议:进一步强化预算绩效理念,提高管理能力、以预算绩效管理为主线,实现地质调查要素管理一体化、持续推进绩效管理规范化和信息化、加强地质调查绩效管理制度体系建设、推进部门(单位)整体绩效管理研究及应用等。 |
英文摘要: |
Implementing budget performance management is an inevitable requirement for promoting modernization of national governance and achieving high-quality development, and is also an effective way to improve the effectiveness of financial fund utilization. In this article, the characteristics and achievements of three development stages of geological survey budget performance management in China over the past 20 years have been summarized. The main practices of budget performance management in countries such as the United States, the United Kingdom, Australia, France, and their implications for China are analyzed. By analyzing the characteristics of geological surveys and exploring performance management practices, the ABC expression paradigm of geological survey performance goals and the DEF expression paradigm of benefit indicator values have been proposed. The indicator system for evaluating the expenditure performance of geological survey projects has been constructed, and the evaluation methods have been clarified. Based on the analysis of the new situation and existing problems faced by geological survey budget performance management, the development trend of geological survey budget performance management is predicted. Finally, five countermeasures and suggestions were proposed: (1) Further strengthen the concept of budget performance and improve management capabilities; (2) Taking budget performance management as the main line, achieve the integration of geological survey element management; (3) Continuously promoting the standardization and informatization of performance management; (4) Strengthen the construction of geological survey performance management system; (5) Promote the research and application of overall performance management in departments (units). |
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