績效預算改革中政府部門行為與觀念的差異：基於A市的個案分析

文章從政府部門行為和觀念差異來探討中國地方績效預算改革的實踐。在推行績效預算改革過程中，政府部門在行為和觀念上有怎樣的差異？哪些因素導致了這些差異？文章以廣東省A市的個案深入回答這些問題。歷經十餘年的改革實踐，A市不同部門對績效預算呈現出不同的行為和觀念。文章認為，政府部門的行為和觀念是受到組織制度環境影響的。導致部門對績效預算有不同行為和觀念的四個主要因素：支出部門的相對權力地位、支出部門參與績效評價的次數、財政部門的行動策略和人大對支出部門的監督選擇。文章最後討論了該研究的理論和現實意義。
This research explores performance budget reform by analyzing the different behaviors and attitudes of government departments. What are the differences of behaviors and attitudes during the process of performance budget reform? What are the main factors that lead to these differences? This research answers these questions by examining the case of A City in Guangdong Province. Practicing the reform over ten years, government departments in A city have developed significantly different behaviors and attitudes. While several departments actively participate in the reform, others are resistant to it. We argue that the behaviors and attitudes of government departments are affected by theorganizational environment. Four main factors that lead to the differences are also identified: the relative organizational power of expenditure departments; frequencies of their participation in performance evaluation; strategies of the Bureau of Finance; and, supervision selections of the local People’s Congress. Finally, this paper discusses the theoretical and practical implications of our findings. Copyright © 2016 廣東人民出版社有限公司；廣東省治理現代化研究所.