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方兴未艾的绩效预算已经引起了学者和实践者的广泛关注,但难以生产有效的绩效信息并将其运用于预算决策成为阻碍绩效预算改革成功的核心因素。A区的案例研究表明,“目标绩效”的绩效信息生产理念、将政治因素纳入绩效信息的尝试和“政策遵从”的体质特征是推动绩效预算改革走向成功的重要因素。虽然这一改革路径仍将面临绩效与政治、预算控制与管理自由等内在冲突的难题,但却彰显出走向成功的绩效预算改革必须严肃处理的问题。
The burgeoning performance budget has aroused widespread concern of scholars and practitioners, but it is difficult to produce effective performance information and apply it to budget decision-making as the core factor that hinders the success of performance budget reform. The case study of Area A shows that the performance information production philosophy of “target performance ”, the attempt to incorporate political factors into performance information, and the physical characteristics of “policy compliance ” are the important factors to promote the success of performance budget reform. Although this reform path will still face the problems of internal conflicts such as performance and politics, budget control and freedom of management, it highlights the issues that must be dealt with seriously in the successful performance-based budget reform.