預算績效問責的理論回應與制度建構

Theoretical Response and Institutional Construction of Performance Budgeting Accountability

預算績效問責是關係政府治理效能提升的重大命題，亟待從學理上予以回應和研究。預算績效問責源于傳統預算的弊端與傳統問責的缺陷，從法的價值和法的功能角度體現出追求實質法治和邁向激勵型法的性質。在理論基點上，預算績效問責蘊含著從行為到角色的邏輯轉換，圍繞角色責任理論進行規範解構，包括角色劃定、角色履行、角色評價與角色調整的構成要件。基於預算績效問責改革現狀及其不足，預算績效問責制的整體建構，在內部關係的調整上應重視預算組織法、強調角色責任制與明確績效審計制，實現內在架構的重整；在外部關係的處理上應發揮人大主導作用、釋放監察問責優勢、激發公眾問責活力，促進外在力量的整合。

Performance budgeting accountability is an important proposition closely related to the improvement of governmental governance effectiveness. It is necessary to respond and explore from the perspective of theory. Stemming from the drawbacks of traditional budgeting and accountability mechanism, performance budgeting accountability reflects our pursuit of the substance of rule of law as well as a law of motivating. It achieves these goals through the lens of the value and function of law. Therefore, performance budgeting accountability entails a logical transformation from behaviors to roles, which include role setting, role assumption, role evaluation, and role adjustment. Based on the deficiency of current performance budgeting accountability reform, we propose that the construction of PBA mechanism should reorganize its internal relations and integrate its external forces. To be specific, the internal adjustment will incorporate the budget organization law, emphasize the role responsibility system and clarify the performance audit system. Meanwhile, the external processing will exert the dominance of people̓s congresses, release the advantage of supervision accountability and strengthen the vigor of public accountability.