Performance Budgeting and Budgeting Reform

Performance Budgeting and Budgeting Reform 绩效预算及预算改革 Performance Budgeting Course, APFDC, Shanghai, October 2010 绩效预算课程 APFDC，上海 2010年10月 Prepared by Marc Robinson

This Session 本节要点 • 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

Budgeting prerequisites for PB 绩效预算的预算前提条件 • 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 reforms to support performance budgeting 支持绩效预算的预算改革

The Challenge 面临的问题 • 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？

Factors behind failure 失败背后的因素 • 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

Expenditure Inflexibilities 支出缺乏灵活性 • 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

Prioritization & PB 优先顺序安排和绩效预算 • 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

Spending Review (SR) 支出审查 • 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

Benefits of SR 支出审查的优点 • 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

One-off vs. Ongoing 一次性与持续性支出审查 • 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

Australia 澳大利亚 • 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

UK 英国 • 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

Evaluation and external review 评价及外部审查 • 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

Planning and the Budget 计划及预算 • 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 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

Sector-wide approach 全部门办法 • 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？

Prioritization within Ministries 部委内的优先顺序处理 • 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

Medium-Term Budgeting 中期预算

PB and Medium-Term Budgeting 绩效预算和中期预算 • 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

Objectives of MT Budgeting 中期预算的目的 • 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

Key Elements of MT Budgeting 中期预算关键要素 • 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

How MT budgeting helps PB 中期预算怎样有助于绩效预算 • 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 PB Helps MT Budgeting 绩效预算怎样有助于中期预算 • 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

Conclusions 总结 • 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

Performance Budgeting and Budgeting Reform