Introduction to Budgeting and Overview of Performance Budgeting

Performance Budgeting Course,AFDC, Shanghai, October 2010

Prepared by Marc Robinson

预算简介和绩效预算概况

课程概况Course Overview Objective 目标

◦ Skills in PB design and implementation ◦ 绩效预算的设计和执行方面的技能

Content 内容◦ Core topical presentations 核心主题讲授◦ Case studies 案例研究◦ Interactive Exercises 互动练习

Emphasis on discussion & interaction 重视讨论和互动◦ Including during presentations 包括课程讲授时的讨论和互动◦ Comments and questions encouraged 鼓励发表见解和提出问题

Presenter introductions 教师介绍

Participant introductions 学员介绍◦ Your name, organization and a little about yourself◦ 姓名、所在单位和自己的简介

Organizational matters: 组织事项

Introductions & Housekeeping介绍和课堂管理

Introduction to performance budgeting (PB) 绩效预算介绍

◦ What it is 什么是绩效预算◦ Different forms of performance budgeting 绩效预算的不同形式

Before that, overview of budgeting 在此之前，预算概况◦ Objectives 目标◦ Stages 阶段◦ Enables us to see PB in broader context 使我们更宏观地审视绩效预算

This session 本节内容

The Budget Allocation & use of resources by government

政府对资源的分配和使用◦ Plus decisions on financing

以及融资决策◦ Mainly taxes & other compulsory transfers

主要是税和其它强制性转移 Doesn’t cover public corporations

不包括上市公司◦ Financed mainly by voluntary payments

主要由自愿支付来承担◦ Budget only includes subsidies & transfers

预算只包括补贴和转移支付

预算

What the Budget CoversPublic sector

Financialinstitutions

Centralbank

Public sector commercial

banks

Non financialpublic sector

PublicCorporation

s

Government

The Budget Sector

预算覆盖的部门

公共部门

金融机构

非金融公共部门

央行 公共部门商业银行

上市公司 政府

预算部门

The Budget Process

Aggregate Fiscal Policy

Budget Preparation &

Enactment

Budget Execution

Accounting, Audit and Reporting

预算流程

总财政政策

预算准备和立法

预算执行

会计、审计和报告

Objectives of budgeting1. Sound macro-fiscal outcomes 稳健的宏观财政

◦ Deficits and debt don’t get out of control 赤字和债务不会失控◦ Fiscal sustainability first and foremost 财政的可持续是首要目标

2. Appropriate allocation of funds (“prioritization”) 资金的合理拨付（“依照重要性进行安排”）◦ To most socially useful sectors & programs 拨付给对社会最为重要的

部门和项目3. Service effectiveness and efficiency 服务的有效性和效率

◦ Effectiveness through design & management 通过设计和管理实现有效性

◦ Services delivered at lowest cost 以最低成本提供服务PB directly targets objectives 2 & 3 绩效预算直接针对后两个目标

◦ Although helps with objective 1 不过也有助于实现第一个目标

预算的目标

Budget Preparation and Enactment

Macro-fiscal framework 宏观财政结构◦ Deficit/debt etc objectives 赤字 / 债务等目标◦ Revenue policies 税收政策◦ Aggregate spending consistent 总财政支出的一致性

Expenditure priorities 支出的优先次序 Estimates of spending requirements 估算支出的要求

◦ Capital and current expenditure 资本和经常性支出 Legislative debate and approval 立法辩论和审批

预算的准备和立法

Budget Execution and on….

1. Authorization Stage: Allotment process for money to be spent consistent with

legal appropriations

2. Commitment Stage: when a purchase order

is made or a contract is signed

3. Verification Stage: ensuring that goodsor service has been

delivered as per the contract

4. Payment Authorization Stage:Ordering person is different from the

authorizing person

5. Payment Stage: paying the actual bill

6. Accounting Stage:Transaction recorded in the

books as complete

7. Auditing Stage:Reliability of accounts checked

预算的执行等

4. 授权支付阶段 采购人与授权人需

独立

2. 协议阶段下采购订单或签

署合同的阶段

3. 认证阶段确保获得的产品或服务符合合同要求

1. 授权阶段待支出的资金分配流程

要与法定拨付相一致

5. 支付阶段依据实际帐单付款

6. 会计阶段完整地记录交易过程

7. 审计阶段审查会计的可靠性

Objective of Performance Budgeting 绩效预算的目标◦ Efficient and effective expenditure 既有效果又有效率的支出◦ Including better prioritization 包括更合理的支出安排

Means of achieving this objective 实现预算目标的方法◦ Linkage of funding and results 将资金支出和结果相结合◦ Using Performance Information (PI) 使用绩效信息

Increased flexibility: especially inputs 更高的灵活性：尤其是投入 Government-wide and sectoral systems 整个政府和各部门的预算体

系

Defining Performance Budgeting绩效预算的含义

Compensate for weaknesses of other performance pressures 弥补其它绩效压力的缺陷◦ Absence of market pressure 市场压力的缺失◦ Political accountability insufficient 政治责任的不足

PB seeks to drive improvements in 绩效预算是为了改善 Program effectiveness 项目的有效性

◦ Deliver intended benefits to community 为公众带来预期效益 Productive efficiency 项目的效率

◦ Minimum cost while maintaining quality 既保证质量，又实现低成本

Pressure to Perform 绩效的压力

Funds go to where benefits greatest 资金要投入到能带来最大收益的地方◦ Allocative efficiency 拨付的效率

Prioritization often weak 拨付的优先次序往往不合适◦ Incrementalism 渐进主义◦ Budget process focused on new initiatives 预算过程关注新的项目◦ Budgetary ‘base’ not scrutinized 预算的“基础”没有得到审核◦ Reliance on across-the-board cuts 依赖于全面消减

More sustainable public finances 更有持续性的公共财政◦ As a result of better prioritization 需要由更好的拨付次序安排来

实现

Need for better prioritization对资金拨付次序进行优化的必要性

Broader set of performance reforms 更大范围的绩效改革◦ PB as one element 绩效预算是一个因素◦ Close links between PB and other elements 绩效预算和其它因素的紧密联系

Results-oriented HR management 以结果为导向的人力资源管理

Customer orientation measures 客户导向的方法 Market-type reforms 市场化的改革 Many MFR reforms use performance indicators and targets 很多结果管理改革都使用绩效指标和目标

‘Managing-for-Results’ Context“ 结果管理”的背景

Differing objectives 目标不同◦ Emphasis on prioritization vs. efficiency 强调拨付次序或强调拨付

效率 Different funding/results link 资金支持和结果之间的不同联系 Differing PI requirements 绩效信息要求不同

◦ Performance measures 绩效方法◦ Evaluation etc 评价等

Common theme of budgetary de-control 预算的非控制共同主题◦ Input choice freedom 投入选择的自由

Various Forms of PB 绩效预算的各种形式

Key goal is better expenditure prioritization 首要目标是更好的支出优化

Spending classified by objective: programs按目标分类的支出 : 项目◦ Instead of classification by input type 不按投入类型分类

Budget process uses these programs for expenditure priority decisions 预算过程利用项目实现支出优先决策◦ PI to assess costs and benefits of programs 绩效信息用于评价项目的成

本和收益◦ Budget planning, including budget bids 预算计划，包括预算投标◦ Program appropriations, or budget documents 计划拨款或预算书

Program Budgeting 项目预算

Program Structure example

Police Force警力

Program 1 PublicOrder

项目 1公共秩序

Program 2Crime

Prevention

项目 2预防犯罪

Program 3RoadSafety

项目 3道路安全

Program 4EmergencyResponse &Management

项目 4紧急反应与管理

Program 4Criminal Justice

Services

项目 4刑事司法服务

Sub-Program 1.1Community Police

Response Services

子项目 1.1社区警察反应服务

Sub-Program 1.2Event

Management

子项目 1.2事件管理

项目结构一例

How much to vary program spending? 项目支出应该有多大变化？◦ Requires info about impact of changes 需要关于变化之影响的信息

ZBB: 零基预算◦ ‘Decision packages’/ ‘service increments’ 整体决策 / 服务盈余◦ Comparing impacts of changes with their cost 比较变化的影响及

其成本 ZBB proper requires evaluation of changes right up to

total elimination 零基预算本身要求变化的评价同总体消除相等 ‘Alternative budgeting’ 替代性预算

◦ Couple of expansion/reduction options 扩张 /削减选择的组合配对

Zero-Base Budgeting 零基预算

Go beyond program budgeting 超越项目预算 Aim for tighter results/funding link 目标指向更紧密的结果

/ 资金联系 Very much part of overall MFR package

MFR 整体中的一部分 Three mechanisms 3 个机制

◦ Budget-linked performance targets 预算相关的绩效目标◦ Formula funding 公式拨款◦ Funding incentives for performance 绩效的资金激励

Newer Forms of PB 项目预算的新形式

Linking targets to budgets

Agency level performance targets 操作层面的绩效目标◦ For outcomes and/or outputs 为了产效和 / 或产出◦ But this is a general MFR theme但这是一个总体的 MFR( 结果

管理 ) 主题 Requires also that level of funding be linked to targets

同样要求资金的水平同目标联系起来 ◦ E.g. more funding brings tougher targets 例如，更多的资金意味着更难实现的目标

Issues: 问题◦ Knowing what targets are appropriate for a given level of

funding知道什么样的目标对于一定程度的资金资助是匹配的

◦ Danger of behavioral distortion 行为扭曲的危险性

把目标与预算联系起来

Targets set in the multi-year budget process 通过多年预算过程来设定目标

Link between funding and targets 将资金与目标相结合

UK Public Service Agreements

Examples of PSA Targets 公共服务协议目标举例

Health医疗 : Reduce health inequalities by 10% by 2010 as measured by infant mortality and life expectancy at birth. 到 2010年，通过婴儿死亡率和出生时的预期寿命来将医疗不平等减少 10%。

Crime 犯罪： Reduce crime by 15% and further in high crime areas by 2007-09. 在 2007-2009年间，将高犯罪区的犯罪率减少 15% 以上。

Environment环境 : Eliminate fuel poverty in vulnerable households in England by 2010 in line with the Govt’s Fuel Poverty Strategy objective.

按照《政府燃料缺乏战略》中的目标，到 2010年时消除英 国弱势群体的燃料缺乏状况

英国公共服务协议

Example: project school budget requirements using: 例：学校的项目预算要求使用：◦ Cost per student每个学生的成本◦ Demographic projections of student numbers 学生人数的统计学预测

Output unit cost times expected quantity 产出单位预计所需时间量

Can be a ‘mere’ estimation tool 可能“只是”一个预测工具 Or can set implicit performance target 也可以形成隐含的绩效目标

◦ In which case, it’s performance 在这样的例子中，这就是绩效预算

Formula funding based on cost基于成本的公式拨款

Like performance pay for agencies: 如同绩效偿付机构◦ Extra funding if good performance 绩效良好的话可能有额外资金◦ Maybe cuts if bad performance 绩效不佳可能削减资金

Sectoral bonus funding 部门奖金资助◦ University funding scheme with extra money on graduate

employment rates 在毕业生就业率方面有额外资金的大学资助计划

How does it impact motivation? 它如何影响动机 ?◦ How does it impact on individuals?如何影响个体？

Funding incentives to agencies机构的拨款激励

Hybrid of formula funding & incentives 公式拨款和激励的结合 A simple market transaction model 一个简单的市场交易模型 Elements: 元素：

◦ Payment of ‘price’ for outputs 产出的”价格“支付◦ Payment-for-results 结果导向的支付◦ Price ideally based on cost of efficient production 完全基于有效生产成本的价格

Result: profit if efficient, loss if inefficient 结果：高效率产生利润，低效率导致损失◦ Strong financial incentives for performance 面向绩效的强大财政刺激

Purchaser-provider 购买方－供应方

Payment for output types 产出类型的支付◦ $x for treatment of a hip fracture patient 盆骨骨裂治疗 X美元

◦ $y for treatment of heart attack 心脏病治疗 X美元◦ Based on cost estimates基于成本估计

Powerful incentive for efficiency 效率的有效激励◦ Helps to attack cost blow-out problem 有助于解决超支问题

Challenges: 挑战：◦ Maintaining quality维护质量◦ Preventing abuse防止滥用

DRG System in Hospital Sector医院系统中的 DRG系统

Program

Budgeting

Zero Base

Budgeting

Targets linked

to budget

Formula

funding

Purchaser

Provider

Funding/results link

Loose link …………………………………………..Tight link

资金 / 结果联系

松散联系 紧密联系

项目预算 零基预算 与预算相连的目标 公式拨款 购买方 提供方

PB has proven potential to improve 绩效预算已证明可以改善◦ Expenditure prioritization 支出的优先次序安排◦ Efficiency and effectiveness of spending 支出的效率和有效性

But success not guaranteed 但是无法保证能否取得成功

Major reform requiring big effort 重大改革需要更大的努力来推进

Coupled with broader public sector reforms 涉及更多公共部门的改革

Conclusions 结论