社会浪费还是成果？绩效预算对城市财政健康影响的探讨

IF 2.2 3区管理学 Q2 PUBLIC ADMINISTRATION

Public Performance & Management Review Pub Date : 2023-05-13 DOI:10.1080/15309576.2023.2211054

Obed Pasha, Tatyana Guzman

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引用次数: 1

摘要

摘要绩效预算是公共行政文献中一个有争议的领域。虽然绩效预算制度被广泛采用，并承诺取得更好的财政成果，但公共行政理论暗示，这种做法可能会产生社会浪费。大多数发现绩效预算无效或负面影响的实证研究只关注绩效预算如何影响资源分配和成本节约。这项研究旨在通过进行定量的面板数据分析来填补文献中的空白，以确定将绩效信息纳入市政预算是否有助于更好的财政结果。在美国125个大城市的12年（2008-2019年）背景下进行的有序logit回归分析表明，绩效预算与市政财政健康呈正相关。

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Social Waste or Outcomes Achievement? Exploring the Impact of Performance Budgeting on Municipal Fiscal Health

Abstract Performance budgeting is a contentious area in public administration literature. While performance budgeting systems are widely adopted with promises of better fiscal outcomes, public administration theory implies that this practice may generate social waste. Most empirical research that finds null or negative effects of performance budgeting focuses only on how performance budgeting affects resource allocations and cost savings. This study aims to fill the gap in the literature by conducting a quantitative panel-data analysis to determine whether the inclusion of performance information in municipal budgets contributes to better fiscal outcomes. An ordered logit regression analysis in the context of 125 large U.S. cities over a 12-year span (2008–2019) demonstrates that performance budgeting is positively associated with municipal fiscal health.

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来源期刊

Public Performance & Management Review PUBLIC ADMINISTRATION-

CiteScore

5.50

自引率

16.10%

发文量

期刊介绍： Public Performance & Management Review (PPMR) is a leading peer-reviewed academic journal that addresses a broad array of influential factors on the performance of public and nonprofit organizations. Its objectives are to: Advance theories on public governance, public management, and public performance; Facilitate the development of innovative techniques and to encourage a wider application of those already established; Stimulate research and critical thinking about the relationship between public and private management theories; Present integrated analyses of theories, concepts, strategies, and techniques dealing with performance, measurement, and related questions of organizational efficacy; and Provide a forum for practitioner-academic exchange. Continuing themes include, but are not limited to: managing for results, measuring and evaluating performance, designing accountability systems, improving budget strategies, managing human resources, building partnerships, facilitating citizen participation, applying new technologies, and improving public sector services and outcomes. Published since 1975, Public Performance & Management Review is a highly respected journal, receiving international ranking. Scholars and practitioners recognize it as a leading journal in the field of public administration.