Presentation Transcript

1. ProgramBudgeting

   项目预算 Performance Budgeting Course, AFDC, Shanghai, October 2010 绩效预算课程， 上海，2010年10月 Prepared by Marc Robinson
2. This Session 本节内容 Core model performance budgeting 绩效预算核心模型 Suitable for government-wide applications 适合政府应用 What a program budget is 什么是项目预算 Difference from an input budget 与投入预算的差异 Program classification principles 项目分类原则 Program titles, objectives and indicators 项目名称、目标和指标
3. Program Budgeting 项目预算 Expenditure classified by objectives 依据目标进行的支出分类 Compare program costs and benefits 比较项目成本与收益 Using program performance information 使用项目绩效信息 Expenditure prioritization 支出优先性 Allocative efficiency 分配效率 Preventive health vs. treatment 卫生预防vs.医疗 Efficiency of program delivery 项目执行效率 Pressure on agencies to perform better 对代理机构更好执行项目的压力 Performance looked at in budget process 预算过程中评价的绩效
4. Department of Environment Program 1 Clean Environment Program 2 Nature Program 3 Weather and Environmental Protection Program 4 Management, Administration and Policy Basic Program Design Example 基本项目设计的案例 环境部门 项目一 清洁环境 项目二 保持自然 项目三 气象和环境保护 项目四 管理、行政和政策
5. Traditional ‘Line-Item’ Budgeting 传统的线性预算 Traditional way of formulating budgets 传统的预算编制方式 By economic category: 按照经济类别 Salaries, supplies, travel, capital spending 薪水支出、商品和服务供给支出、旅行支出和资本性支出 And organizational units 支出的组织部门 Says nothing about spending objectives 对支出目标未作说明 No use for expenditure prioritization 无法用来安排支出优先顺序 Linkage of spending and objectives 支出和目标的联系 Only when a new initiative proposed 只有当新的倡议提出时 So promotes ‘incrementalism’ 所以进一步导致“渐进主义”现象
6. Line-item information vs. control 线性预算信息 VS 控制 Economic classification of expenditure for information & internal management信息和内部管理的支出经济类别 Central CT for each not required不需要对每个进行重要调整 Example of Detailed Economic Classification for reporting purposes (GFS version) 用于报告的详细经济类别的案例（香港政府飞行服务队的预算版本） 21 Compensation of employees 雇员报酬 211 Wages and salaries 工资和薪水 2111 Wages and salaries in cash 工资和现金支付薪水 2112 Wages and salaries in kind 工资和实物偿付薪水 212 Social contributions 社会捐助 2121 Actual social contributions 实际社会捐助 2122 Imputed social contributions 算作社会捐助的其他等价物
7. Variants on Basic Structure 基本结构的变异 Programs: usually top level of a hierarchy 项目：常常处于顶层 Almost always within single ministry 几乎总在某个政府部门内 Sometimes higher broad policy level 有时在较高的政策层 2-3 level hierarchy in most countries 大多数国家有2-3个等级 Sub-programs & sub-sub-programs 子项目 和 子子项目 2 levels sufficient 2个等级足够 Easier to cost and budget than three 比三个等级更容易估价和预算 Terminology differs considerably 术语用法相当不同 And often misleading: e.g. “activities”, “outcomes”, “outputs”, “sub-outputs” 常常具有误导性：如 “活动”、“结果”、“产出”、“子产出”
8. French Example 法国案例 Mission: Health Ministry of Health and Sport 使命：健康 健康和运动部 Programme 204: Preventative health Programme 171: Heath care and Quality Programme 183: Health Insurance 项目204： 预防性健康 项目171： 健康保健和质量 项目183： 医疗保险 Action 1: Access to supplementary health insurance Action 2: Government medical aid Action 3: Asbestos indemnity fund 行动1：获得补充性医疗保险的办法 行动2： 政府医疗援助 行动3： 石棉赔偿基金
9. Mission Solidarity and Integration Program Policies for Social Inclusion Program Welcome and Integration of Foreigners Program Equality Between Men and Women Program Handicap and Dependence Program Sickness Protection Program Implemen- tation & Support of Health and Social Policy Program Actions for Vulnerable Families French Missions & Ministries 法国的使命和部门 使命： 团结和融合 医疗和社会 政策的支持 和实施 社会融 合政策 接受和融 合外国人 男女 平等 对弱势家 庭的行为 障碍和 依赖 疾病 保护 Ministry of Employment, Social Cohesion and Housing Ministry of Health and Solidarity 医疗和团结部 就业、社会凝聚和住宅部
10. Canadian Model 加拿大的模型 战略性结果：部门 最持久的社会效益 Strategic Outcome Broadest enduring societal benefit for a dept 更加广阔而截然不同的社会干预 领域，干预作为替补只代表一部分 Program activity An even broader but distinct societal area of intervention of which the subs represent a part An even broader but distinct societal area of intervention of which the subs represent a part 项目活动 广泛而截然不同的社会干预领域， 干预作为子替补只代表一部分 A broader but distinct societal area of intervention of which the sub-subs represent a part A broader but distinct societal area of intervention of which the sub-subs represent a part Repeat of sub and sub-sub activities as per first set Sub-activity 子活动 根据第一部分 重复子活动 和子子活动 Sub-sub- activity A distinct societal area of intervention A distinct societal area of intervention A distinct societal area of intervention A distinct societal area of intervention A distinct societal area of intervention 子子活动 一个截然不同的社会干预领域
11. Canadian Model-continued 加拿大的模型-继续 加拿大海 洋渔业部 Fisheries and Oceans Canada Department 部门 兴旺富饶的 水生生态系统 安全可接 近的航道 可持续的渔 业和水产养殖 Safe and Accessible Waterways Sustainable Fisheries and Aquaculture Healthy and Productive Aquatic Ecosystems Strategic Outcomes (3) 战略性结果 Oceans Management $33M 海岸警 卫队 Fisheries Management $397M 渔业 管理 海洋 管理 Canadian Coast Guard $607 M Program Activities (9) Small Craft Harbours $101M 小艇 港口 Aquaculture $3M 水产 养殖 Habitat Management $64M 生态环境 管理 项目活动 Science (Sustainable Fisheries and Aquaculture) $199M Science (Safe and Accessible Waterways) $44M 科学 Science (Healthy and Productive Aquatic Ecosystems) $65M 科学 科学 11
12. Use in Budget Process 预算过程中的运用 Appropriations in budget law 预算法中的拨款规定 In most countries 在大多数国家 Budget preparation based on programs 基于项目的预算编制 Ministry budget bids program based 在部门预算范围内为项目分配资金取决于： If budget preparation is “bid” based 是否基于投标的预算编制 Supporting info on program effectiveness 关于项目有效性的支持信息 Also a management tool 也是一种管理工具 At ministry/agency level 在部门层面/代理机构层面
13. Line Item Deregulation 放松线性预算的管制 Managerial flexibility idea灵活管理的理念 Accountability for results 对结果负责 Greater freedom on how to produce results 关于如何产生结果具有更大的自由度 Flexibility in input choice 投入选择上的灵活性 Ministries/managers choose best input mix 部门/经理人选择最佳投入组合 Major reduction in line-item controls 线性控制的主要消减 But not total abolition 但并不是完全摒弃
14. Results-based Programs 结果导向的项目 As rule, outcome-and-output-based: 作为规则，基于结果和产出的： Group of services (outputs) 一系列的服务（产出） With same intended outcome 具有同样的预期结果 Pollution program example 污染项目实例 Often other things in common: 大多数情况下，其他同样的有： E.g. delivery mode, client type 如，传输模式、顾客类型等 Primary school education program 小学教育项目 Programs as “product lines” “产品系列”项目
15. Expenditure allocation to programs 项目支出分配 Aim: costs of program objective 目的：项目成本的目标 Ideally include all relevant costs 理想上包括所有相关成本 Costs of all staff who work on program 项目所有工作人员的成本 And all other inputs 以及所有其他投入 Example: school education program 实例：学校教育项目 Include all teacher salaries 包括所有教师工资 Central ministry staff who work on school education 为学校教育工作的中央部委工作人员 Support costs: discuss later 维持成本：以后再讨论
16. Program title & objective 项目标题及目标 Title: short, type of service 标题：简短，服务类型 “Primary education”, “Agriculture” etc… “初等教育”、“农业”，等 Objective should usually be outcome: 目标通常就是结果： Key result the program seeks 项目探求的关键结果 Canada Dept Environment “Nature” Program: “The conservation of biological diversity in healthy ecosystems” 加拿大环境部门“自然”项目：良好生态系统中的生物多样性保护 Exception: administration programs 例外：管理项目
17. Program objectives are usually proximate outcomes 项目目标通常近似结果 Primary education program objective: 初等教育项目目标 The country’s children are numerate, literate and have acquired other key competencies 乡村儿童识数、识字并获得其他关键能力 Higher-level outcomes of education are: 教育的更高结果是： Strong economy, social harmony etc… 经济发达、社会和谐，等 Higher-level outcomes not program specific 更高结果并不是项目特有的 Shared by many programs 为许多项目共有
18. Objective: wrong approaches 目标：错误的方法 Objective is not the output: 目标不是产出 “Provision of medical assistance to persons in an emergency” “给某些人提供紧急医疗救助” Objective is not the bureaucratic activity:目标不是官僚活动 “Manage the development, implementation, evaluation and maintenance of national policy, programs and systems for general education and quality assurance” “为了实现全面教育和质量保证，对国家政策、项目和体系的制定、执行、评价和维持进行管理” Doesn’t say what purpose is:不用说明其目的是什么 Not client or results-focused 不关注顾客或结果 No use for priority-setting 对于优先级别的设定是没有用的
19. Program Indicators 项目指标 Each program must have key indicators 每个项目必定会有一些关键指标 Policy on type and number 关于指标种类和数目的原则 Relevance, and avoid excessive number 相关性，避免过多 France: 法国 Effectiveness, quality & efficiency 有效性、质量和效率 Canada: 加拿大 No more than 3 indicators per program 每个项目不超过3个指标 Composite program indicator approach 综合项目指标的方法 E.g. US PART system 如，美国的项目等级评估工具体系
20. Canadian Performance Measurement Framework 加拿大绩效测量框架 Strategic Outcome: Increased productivity, earned incomes and job creation in the Atlantic region of Canada 战略结果：在加拿大大西洋地区，生产力提高、收入增加和创造就业 Tourism Program 旅游项目 ER: Increased growth and competitiveness of the tourism industry. 旅游业生产力和竞争力增加 PI: 1. Tourism related revenue in Atlantic Canada. 加拿大地区旅游业相关收入 2. Payroll growth for ACOA assisted firms vs. non assisted ones ACOA资助企业和未资助企业工资总额增长 Outputs: Public/private strategies for niche tourism 对生态旅游的公私策略 Grants to selected organisations 资助选定组织 Promotional events 宣传推广活动 Access to Capital for Innovation Program: 创新项目获得的资金 Expected Result: Improved growth and competitiveness of Atlantic SMEs. 预期结果：大西洋地区中小企业产出和竞争力提高 PI: 1. Survival rates of assisted firms 资助企业存活率 2. Productivity growth rate for ACOA Assisted firms vs non assisted ones ACOA资助企业和未资助企业的生产率增长速度 3. % increase in payrolls for ACOA assisted firms ACOA资助企业工资总额增长率 Outputs: Grants to selected organisations Advice on business plans 产出：资助选定的组织、商业计划建议 Foreign Investment Program 外商投资项目 ER: Increased FDI in Atlantic Canada 加拿大大西洋地区外商直接投资增加 PI: 1. # of qualified investors found 合格投资者发现的# 2. # of investors who invest in Atlantic Canada在加拿大大西洋地区投资的投资者的# 3. $ value of FDI ，FDI 的价值总额 Outputs: Promotion events held Research and Special studies 产出：由开发和专门研究部门提出的宣传推广活动
21. Composite Program Indicator 综合性项目指标 Composite combines several indicators 综合性指标合成了几个指标 Composite program indicators give overall rating for program 综合性项目指标对项目进行全面评级 US Program Assessment Rating Tool 美国项目等级评估工具 Programs rated as: 项目被评级为： 4 ratings, from effective to not effective 从有效到无效4个等级 Also “results not demonstrated” 还有“未经证明结果” Korea and other countries 韩国和其他国家 Can raise political problems 可能引起政治问题
22. 联邦政府努力确保项目运行良好。这里提供了如下一些信息：我们做得成功的地方、做得不成功的地方、以及在这两种情况下，如何作为才能改善下年度的绩效。 显示正在运行的项目 显示没有运行的项目 按名称和关键词显示项目 按主题和类型显示项目 按部门显示项目
23. Program Statement 项目陈述 For parliament and public 面向国会和公众 Title and objectives (outcomes) 标题和目标（结果） Link to national strategy 与国家战略连接起来 Main services (outputs) 主要服务（产出） Outline of strategy, challenges, initiatives 战略、挑战和主动性概述 Key performance indicators 关键绩效指标 Performance targets ...if used 绩效目标...若被采用 Cost, preferably medium-term 成本，最好是中期成本 Key input breakdown (staff, capital etc) 主要投入的明细（员工、资金等）
24. Conclusions 结论 Program budget requires budget classified on programs 项目预算要求预算按项目分类 Results-based programs 结果导向的项目 Not an input based budget 不是投入导向的预算 Not an organizational budget 不是机构预算 Particularly not one with most expenditure under one heading 尤其不是在一个项目标题下的最大支出预算 Advantages of a simple model 单一模型的优势