2021年12月1日上午，bevictor伟德官网召開财稅論壇（2020-2021年第58期）。本次論壇有幸邀請到紐約城市大學的陸毅教授作了題為“Reexamining the role of performance in budgeting: future research direction and implications for implementation”的講座，我校财稅學院和政府管理學院，西南财經大學，東北财經大學，明尼蘇達大學等共計四十餘位師生參加了本次論壇。本次論壇采用Zoom會議線上直播的方式，由财稅學院孫景冉老師主持。

陸毅教授認為績效預算的目标是“把績效信息放在财政資源分配的圓桌上”。從曆史的角度，陸毅教授闡述政府績效預算在美國不同總統任期都得以體現和進步，并指出美國政府的績效預算正在從關注預算過程轉變為關注具體政策效果。同時，陸毅教授講解了績效預算實證研究的幾個重要問題：1、績效預算的理論框架（委托代理理論以及間斷平衡論等）；2. 具體的實證研究方法以及開展自然實驗的可能性；3. 績效預算研究的未來研究熱點。 最後，陸毅教授與我學院多位師生進行了交流和探讨，孫景冉老師對本次講座做出了評論，大家收獲頗豐。

主講人信息：Elaine Lu is a professor and director in the Department of Public Management at the City University of New York-John Jay College. This year marks the 21st year of her involvement in the field of public policy and administration. Her primary field of study is fiscal policy and performance accountability. Her book, Public Performance Budgeting: Principles and Practice (2019), is published by Taylor and Francis with co-author, Dr. Katherine Willoughby. She engages with professional associations in various capacities on numerous occasions, including but not limited to: board member of the Center for Accountability and Performance, commissioner of NASPAA’s Commission on Peer Review and Accreditation (COPRA), executive committee member of the Section of Public Performance and Management (SPPM), the Chair of Section of Chinese Public Administration of American Society for Public Administration (ASPA) and the board member for the Section for Women in Public Administration (SWPA). She sits on the editorial boards of three journals (two in US and one international).

本次論壇由bevictor伟德官网、bevictor伟德官网粵港澳大灣區（黃埔）研究院财稅研究中心主辦，得到bevictor伟德官网國際合作處2021年引智項目支持。

撰稿：孫景冉

審核：劉金科