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本文考察了佐治亚州绩效信息的使用情况,分析了绩效信息的使用障碍,并提出以应用导向的知晓型绩效预算来提高绩效信息的使用率。应用导向的知晓型绩效预算是指对绩效信息的使用者及其特定用途有着清晰定义的绩效评价系统。知晓型绩效预算能够有效地克服使用绩效信息的政治、文化和技术障碍,并能够减轻有限的绩效信息使用率和建立绩效系统所付出的巨大努力这两者之间的不平衡。佐治亚州的经验为中国构建绩效预算体系提供了思考的基础。鉴于中国文化注重务实,但又同时存在形式主义的双重特点,在中国推行应用导向的知晓型绩效预算具有一定的必要性。
This article examines the use of performance information in Georgia, analyzes the barriers to using performance information, and proposes using application-oriented knowledge-based performance budgeting to improve the use of performance information. Application-oriented knowledge-based performance budgeting refers to a performance appraisal system that clearly defines the users of performance information and their specific uses. Knowledge-based performance budgeting can effectively overcome the political, cultural and technical barriers to using performance information and can reduce the imbalance between the limited use of performance information and the tremendous effort that performance systems have to make. Georgia’s experience provides the basis for thinking about how China is building a performance budget system. In view of the fact that Chinese culture is pragmatic but simultaneously has the dual characteristics of formalism, it is necessary to promote an application-oriented knowledge-based performance budget in China.