在我国财政提质增效的大背景下,随着我国预算绩效管理改革的深入推进,“花钱问效、无效问责”的理念已基本树立,但是目前我国预算绩效管理激励约束作用不强的问题仍十分突出,作为预算绩效管理重要一环的问责机制尚不完善,影响了预算绩效管理的闭环运行,使得预算绩效管理应有的效能难以充分发挥。因此,笔者聚焦优化预算绩效管理问责机制,从问责主体、问责客体、问责依据以及问责方式等基本要素出发,对其内涵与作用机理做出了较为详细的界定与分析,深入剖析了预算绩效管理问责机制现存的主要问题及原因,而后从构建多元问责主体协同机制、完善问责客体责任认定机制、全面提升绩效问责依据质量和规范预算绩效管理问责方式应用四个方面给出了我国预算绩效管理问责机制的优化路径。本文为完善我国预算绩效管理问责机制,切实强化预算绩效管理激励约束,从而为实现从“花钱要问效”到“无效要问责”提供了可供参考的思路与建议。

Under the background of improving the quality and efficiency of China's finance,with the in-depth promotion of China's budget performance management reform,the concept of“spending money effectively and being accountable for inefficiency”has been basically established.However,at present,the problem of weak incentive and restraint effect of China's budget performance management is still very prominent,and the accountability mechanism as an important part of budget performance management is not perfect.It affects the closed-loop operation of budget performance management,making it difficult to give full play to the due efficiency of budget performance management.Therefore,this paper focuses on optimizing the accountability mechanism of budget performance management.Starting from the basic elements such as accountability subject,accountability object,accountability basis and accountability mode,this paper makes a more detailed definition and analysis of its connotation and action mechanism,deeply analyzes the existing main problems and reasons of the accountability mechanism of budget performance management,then gives the improvement path of China's budget performance management accountability mechanism from four aspects:constructing the coordination mechanism of multiple accountability subjects,perfecting the responsibility identification mechanism of accountability objects,comprehensively improving the quality of performance accountability basis and standardizing the application of budget performance management accountability methods.This paper provides reference ideas and suggestions for improving the accountability mechanism of budget performance management and strengthening the incentive and restraint of budget performance management,so as to realize the transition from“spending money effectively”to“being accountable for inefficiency”.