2021年12月1日上午，公司召开财税论坛（2020-2021年第58期）。本次论坛有幸邀请到纽约城市大学的陆毅教授作了题为“Reexamining the role of performance in budgeting: future research direction and implications for implementation”的讲座，公司财税学院和政府管理学院，西南财经大学，东北财经大学，明尼苏达大学等共计四十余位师生参加了本次论坛。本次论坛采用Zoom会议线上直播的方式，由财税学院孙景冉老师主持。

陆毅教授认为绩效预算的目标是“把绩效信息放在财政资源分配的圆桌上”。从历史的角度，陆毅教授阐述政府绩效预算在美国不同总统任期都得以体现和进步，并指出美国政府的绩效预算正在从关注预算过程转变为关注具体政策效果。同时，陆毅教授讲解了绩效预算实证研究的几个重要问题：1、绩效预算的理论框架（委托代理理论以及间断平衡论等）；2. 具体的实证研究方法以及开展自然实验的可能性；3. 绩效预算研究的未来研究热点。 最后，陆毅教授与我学院多位师生进行了交流和探讨，孙景冉老师对本次讲座做出了评论，大家收获颇丰。

主讲人信息：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).

本次论坛由BETVLCTOR伟德官方网站、BETVLCTOR伟德官方网站粤港澳大湾区（黄埔）研究院财税研究中心主办，得到BETVLCTOR伟德官方网站国际合作处2021年引智项目支持。

撰稿：孙景冉

审核：刘金科