Performance Budgeting and Budgeting Reform Performance Budgeting Course, APFDC, Shanghai, October 2010 Prepared by Marc Robinson 1 绩绩绩绩绩绩绩绩绩 绩绩绩绩绩绩 APFDC 绩绩 , 2010 绩 10 绩
Jan 03, 2016
Performance Budgeting and Budgeting Reform
Performance Budgeting Course,
APFDC, Shanghai, October 2010
Prepared by Marc Robinson1
绩效预算及预算改革
绩效预算课程 APFDC ,上海 2010 年 10 月
Budgeting reform broader than PB 预算改革比绩效预算面广 Elements of budgeting reform are more fundamental
预算改革中的要素更为重要◦ Should precede PB 预算改革应该先于绩效预算
Elements of reform which should accompany introduction of PB 伴随绩效预算采用过程的改革要素◦ To help it to succeed 以促使绩效预算成功
Relation between PB and Medium-Term Budgeting 绩效预算与中期预算的关系
This Session
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本节要点
Budgeting framework capable of controlling aggregate spending 能够控制总支出的预算框架◦ Able to ensure fiscal sustainability 能够确保财政可持续性
System capable of ensuring public money spent on approved purposes
能够确保公共资金被用于被批准用途的系统◦ Probity 公正性
If these don’t exist, focus on them prior to introducing performance budgeting!!
如果这些先觉条件不存在,那么,在采用绩效预算之前重点考虑它们
Budgeting prerequisites for PB
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绩效预算的预算前提条件
Budgeting reforms to support performance budgeting
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支持绩效预算的预算改革
PB too often a purely technical exercise: 绩效预算常常是一种纯粹的技术性工作:
◦ In generating performance information 产生绩效信息◦ Budget classification by programs 按项目进行预算分类◦ Performance indicators etc 绩效指标等等
And nothing changes 没有改变◦ No impact on budget allocations 对预算分配没有影响◦ No impact on efficiency and effectiveness 对效率和有效性没有影响◦ Performance information not really used 没有真正使用绩效信息
Contrast with successful countries 与成功国家相比 Why? What can be done about this? 为什么?怎么办?
The Challenge
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面临的问题
Political factors may be to blame:
政治因素可能是罪魁祸首◦ Political system, culture, or leadership 政治制度、文化或领导体系◦ Political focus on performance essential 对绩效的政治关注
Absence of complementary MFR reforms: 缺乏配套的结果导向的管理改革
◦ To make public management results-focused 使公共管理呈结果导向
Budgetary system can be major factor: 预算制度可能是主要因素
1. Prioritization processes weak 预算的优先顺序安排流程不合理2. Expenditure inflexibilities 支出缺乏灵活性
Factors behind failure
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失败背后的因素
Obstacles to cutting or shifting spending 削减或转移支出时所面临的障碍 Fatal to performance budgeting because: 对绩效预算来说是灾难性的,这是因为
◦ Effectiveness requires spending reallocation 为保证有效性,需要重新分配支出◦ From ineffective/low priority programs 从无效 / 低优先级项目中转移预算◦ Efficiency demands wasteful spending cut 提高效率要求削减浪费的开支
Employment inflexibilities 就业缺乏灵活性◦ Inability to shift or shed civil servants 无法轮岗或裁减公务员
Legally earmarked expenditure: 法律规定的专用支出◦ Can only be used for one purpose 只能被用于单一目的◦ A form of “extra-budgetary fund” 一种“额外预算基金”的形式 ◦ But should be limited 但应在一定限度内
Expenditure Inflexibilities
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支出缺乏灵活性
PB: use of performance info (PI) in budget 绩效预算:绩效信息在预算中的使用
◦ Prioritization & performance pressure 优先顺序安排和绩效压力 Good PI not enough 只有好的绩效信息是不够的
◦Must be used in budget decisions 必须在预算决策中加以运用
Expenditure prioritization process 支出的优先顺序安排过程◦ Where best to allocate resources 将资源分配到哪儿更好
Two aspects 两个方面◦ What new spending initiatives? 有什么新的支出倡议?◦ Where to cut existing spending ? 现有开支可否削减?
Spending review a particularly critical element 支出审查是个特别关键的因素
◦ Close link with performance budgeting 与绩效预算密切相关
Prioritization & PB
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优先顺序安排和绩效预算
Processes to identify/make cuts: 确认并消减支出的进程◦ Low-priority and ineffective programs 低优先级和低效率的项目◦ Duplication or conflict between programs 重复项目或存在冲突的项
目◦ Inefficient practices 低效率的做法
Often a weak element of budgeting 通常预算中的薄弱元素◦ Incrementalism 渐进主义
Planning often weak on SR 支出审查环节的计划往往较差◦ More about new spending priorities 更多关于新的支出优先顺序
Spending Review (SR)
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支出审查
Expenditure management benefits: 支出管理的优点◦ Making room for new spending 为新支出留出空间◦ Maintain control of aggregate spending 保持对支出总额的控制
Performance pressure on ministries: 对政府部门的绩效压力◦ Wish to protect their programs against central SR 希望保护他们的项目免于中央支出审查◦ Link with management improvement and program re-design
processes 与管理水平改善和项目重新设计过程相联系 ‘Whole-of-government’ coordination 整体政府工作的协调
Benefits of SR
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支出审查的优点
One-off/in-depth SR: 一次性 /深度的支出审查◦ For fiscal consolidation 目的是财政稳固◦ Or change of government 或政府换届
Ongoing SR needed also: 持续性支出审查还需要◦ Regular part of budget preparation 预算编制的常规部分◦ Annual in most countries 大多数国家一年一次◦ Every 2-3 years in some countries 有些国家 2-3 年一次◦ Main focus during this session 本次课程的要点
One-off vs. Ongoing
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一次性与持续性支出审查
Expenditure Review Committee (ERC) 支出审查委员会◦ Part of annual budget process 年度预算过程的一部分◦ Prime minister and other senior ministers 总理和其他高级部长◦ Reinforces minister of finance 强化财政部长责任
More detailed during consolidations
财政稳固期间更详细 Strong Ministry of Finance support 来自财政部的坚定支持
◦ Detailed advice to the ERC 对支出审查委员会的详细建议 Incentives to spending ministries 对支出部门的激励
◦ Retention of savings 保留储蓄
Australia
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澳大利亚
Spending Reviews under Labour 工党领导下的支出审查◦ Every three years 每三年一次◦ Process for setting (multi-year) budgets (多年 ) 预算设定程序
“Comprehensive” spending reviews “全面”支出审查◦ More in-depth 更深入◦ But not truly comprehensive 但是,并非真正的全面
Finance minister/ministry process 财政大臣 / 财政部处理◦ No involvement of cabinet 没有内阁参与 ◦ Not even of Prime Minister 甚至首相也不参与 ◦ Reflected specific political situation 反映具体的政治局势
UK
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英国
Essential information base for SR 支出审查的必要信息基础
◦ Basis for MoF/central agency advice 财政部 / 中央代理机构建议的基础
Focus must be centrally guided 审查重点必须由中央指导◦ Choice of programs, issues to be examined 项目选择,待审查的问题◦ Don’t let spending ministries dictate 不要让支出的部门来独断
Evaluation and external review
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评价及外部审查
Plan separate from/prior to the budget 计划与预算分离或优先于预算
◦ Public statement of spending priorities 对支出的优先顺序安排进行公开◦ Budget the financial expression of the plan 对计划的财政收支进行预算
Common weaknesses of this approach: 该方法的常见缺陷◦ Fails to really prioritize 没有真正按项目或计划优先顺序来安排◦ Low priorities not identified 不确认优先级别低的项目◦ Only high priorities & often too many 只有高优先级别,并且常常太多◦ Not subject to an explicit budget constraint 没有明确的预算约束◦ Political rhetoric 政治修饰
Planning and the Budget
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计划及预算
Real prioritization is in the budget: 预算中真正的优先顺序 ◦ Hard budget constraint forces choices 固定的预算约束迫使做出选择◦ Part of, not prior to, budget process 是预算过程的一部分,而不是提前作出
Integrate planning with the budget 将规划和预算结合在一起 Institutional question 体制问题
◦ Separation of planning and finance ministries 计划部门和财政部门分离
Planning and the Budget
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计划及预算
Model where prioritization delegated to sectoral groups of ministries 给各部委支出的优先顺序安排做模型◦ Within sector envelopes 在部门范围内
Linked with early MTEF models 与早先的中期支出框架模型相联系 Canadian inspiration 加拿大的启示
◦ Policy & Expenditure Management System 政策与支出管理制度 ◦ Sectoral committees not good at identifying cuts 部门委员会不擅长确认预算削减量◦ How to allocate between sectors? 部门之间如何分配 ?
Sector-wide approach
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全部门办法
The center can’t decide everything 中央不能决定一切 ◦ Can’t make a detailed resource allocation 不能做出详细的资源分配
Much prioritization at ministry level 部委层面大量的优先级处理 Pressure on agencies to allocate better 对机构面临的更好地分配预算的压力 Incentive of retaining savings 保留储蓄的激励
◦ To fund new initiatives 以资助新举措 Central spending review pressure 中央支出审查压力
Prioritization within Ministries
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部委内的优先顺序处理
Medium-Term Budgeting
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中期预算
PB often combined with MT budgeting 绩效预算常与中期预算相结合
◦ Elements of budgeting reform package 预算改革方案的原则
Link has long been made 长期有关联◦ View of originators of program budgeting 项目预算创始人的观点
What is the relationship? 它们之间关系是什么◦ Is MT budgeting essential for PB? 中期预算对绩效预算来说必不可少吗?
Start with close look at MT budgeting 首先仔细审视中期预算
◦ Different interpretation and models 不同的解释和模型
PB and Medium-Term Budgeting
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绩效预算和中期预算
Avoid sudden fiscal adjustments 避免突然的财政调控 ◦ Anticipate expenditure and revenue challenges, and deal
with in advance 预计支出和收入间的矛盾,并预先处理 More sustainable fiscal policy 更多可持续的财政政策
◦ Reduced likelihood of deficits and debt getting out of control 降低赤字和债务失控的可能性
More funding predictability 更大的拨款可预测性 ◦ Sudden cuts less likely 突然裁减预算更小的可能性◦ Better planning and management as results 结果是更好地计划和管理
Objectives of MT Budgeting
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中期预算的目的
Clear picture of MT fiscal trends 清楚描述中期财政趋势◦ Expenditure & revenue projections 支出及收入预测
MT aggregate fiscal policy 中期总财政政策 ◦ Clear objectives over the MT 清晰的中期目标
Consistent expenditure/revenue policy 一致的支出 /收入政策 ◦ Compatible with fiscal policy over MT 同中期财政政策兼容
MT expenditure ceilings 中期开支上限◦ For ministries and/or aggregate spending 针对政府部门 / 或支出总
额◦ Indicative or fixed? 指导性的或固定不变的?
Medium-Term Expenditure Framework (MTEF) 中期支出框架
◦ Incorporates these – and often other – elements of MT budgeting 除了包括这些,通常还有其他的中期预算框架
Key Elements of MT Budgeting
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中期预算关键要素
Prioritization in MT perspective: 中期视角的优先级处理◦ Program budgeting approach 项目预算方法◦ Based on program costs and benefits 基于项目的成本和效益◦ MT estimates of program costs superior 中期预算在估计项目成本上占优势◦ Purely annual estimates can be misleading 纯粹的年度估计可能产生误导◦ Allocation decisions can be sustained 分配决策能够持续
Greater security of future funding 未来资金安排更安全
◦ Helps managers on results 帮助管理人员进行结果导向的管理
How MT budgeting helps PB
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中期预算怎样有助于绩效预算
Program-based Fes◦ Make it possible to develop program-specific expenditure
projections 根据项目来估计支出成为可能 ◦ Better quality Fes◦ To catch cost drivers of expenditure policy 理解支出政策的成本驱动力
PB & Fixed Ministry Ceilings 绩效预算及固定的预算上限◦ Performance information used in budget 预算中使用的绩效信息◦ Essential for good prioritization 对良好优先级处理来说,是必不可少的◦ Which is essential for fixed ceilings 对固定的预算上限来说,哪个是必不可少的
How PB Helps MT Budgeting
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绩效预算怎样有助于中期预算
Get basics of budgeting right before PB 在绩效预算前了解基本情况
◦ Proper control of spending 适当地控制支出◦ Reasonable level of probity 合理的公正水平
PB needs accompanying budget reforms 绩效预算需要预算同时进行改革
◦ Attack on expenditure rigidities 对支出固定死板的责难◦ Expenditure prioritization process 支出的优先级别安排过程◦ Spending review critical 支出审查十分关键◦ Properly linking planning and budgeting 计划与预算恰当相联
Medium-term budgeting 中期预算◦ Can strongly reinforce performance budgeting 能够极大地增强绩效预算
Conclusions
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总结