부산대학교 도서관

全成本预算绩效管理通过打开成本的"黑箱",进一步增强了成本与产出之间的实质联系,是避免预算绩效管理流于形式的关键所在.本文针对预算管理实践中存在的成本核定不准确、预算投入不合理等问题,从理论机制和实践应用两个方面入手,深入剖析了全成本预算绩效管理区别于传统预算绩效管理的主要特征与关键优势.面对成本界定、成本分摊与成本效益信息运用中的诸多挑战,本文提出在考虑成本生成主体的基础之上,构建基于不同主体的成本核算机制,统一成本分摊标准,审慎考虑成本效益分析的实施项目与运用程度,实行绩效奖励与收入分成机制.本文希望为进一步深化预算绩效管理改革提供有效抓手.
Against the backdrop of a tight balance between fiscal revenues and expenditures,giving greater effect to limited public financial resources becomes a realistic option for resolving the contradiction between revenues and expenditures,emphasizing the cost-effectiveness of budgetary expenditures.Taking full-cost budget performance management as a technical tool,the enhancement of the substantive connection between cost and output is the key to preventing budget performance management from becoming a mere formality.After summarizing the relevant literature,it indicates that full-cost budget performance management includes full-cost measurement and full-factor apportionment in the sense of accounting and points to the full process of cost budget performance management. This problem-oriented paper analyzes the main features and key advantages of full-cost budget performance management over traditional methods,in view of the problems of irrational budget inputs and inaccurate cost approvals in the current budget performance management.At the level of theoretical mechanism,full-cost focuses on the word full,emphasizing the comprehensiveness and accuracy of cost measurement to provide a basis for reasonable budget inputs and standardized management of expenditures.At the level of practical applications,the categorized cost accounting and benefit measurement methods provide technical support for budget performance management.Measuring the total and unit costs of expenditure items helps to realize cost control in budget management and provides a basis for constructing a standard system of financial expenditure.In addition,full-cost budget performance management focuses on measuring and comparing performance,and cost-effectiveness is a determining factor in the performance evaluation of fund utilization and an important basis for fund allocation.Considering the challenges faced by full-cost budget in specific applications,this paper proposes to build a cost accounting mechanism based on different subjects on the basis of cost-generating subjects,unify the cost-sharing standard,prudently consider the implementation items and the degree of application of cost-benefit analysis,and implement the mechanism of performance incentives and revenue-sharing,so as to improve the quality and efficiency in the use of public financial resources. The analysis in this paper focuses on the close integration of theory and practice based on the current reform status of full-cost budget performance management in many cities.It targets the direction of the reform of full-cost budget performance management through text analysis,data statistics,and in-depth examination of the application of cost information in budget management.The results can provide a practical reference for further deepening the reform of budget performance management and improving the modern budget system.