| 摘要: |
| 预算绩效管理理念已经得到各级财政和公共部门的广泛认同 ,并制订了有关制度 ,初步建立了部门预算支出绩效评价体系 ,部门预算监督也得到加强。但仍未实现我国政府预算绩效管理制度的根本变革 ,改革的理论研究亟待加强 ,改革的制约因素较多 ,改革的组织保障力度不够 ,考核体系也有待完善。应逐步建立起以预算产出与结果为核心 ,以部门预算及其项目支出为切入点 ,包括部门预算编制、 支出评价、组织监督等内容在内的 ,全面系统的部门预算绩效管理制度体系。 |
| 关键词: 部门预算 绩效管理 部门预算编制 部门预算支出评价 部门预算监督 |
| DOI： |
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| Evaluation on the performance management reform of departmental budget and its deepening thoughts |
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S UN Ke - jing
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| Abstract: |
| Budget performance management idea has been recognized by financial and public depart ments, the related regulati ons have
been made, depart ment budget expenditure performance evaluati on system is initially set up, and depart ment budget supervisi on has
been consolidated . However, government budget performance management system has not been basically reformed because refor mtheory research needs t o be enhanced, reform restricti on fact ors are t oo many, reform organizati on and insurance ability is not enough and reform examinati on system needs t o be comp leted . Overall and systematic depart ment budget perfor mance management system should be set up by taking budget out put and result as core, by taking depart ment budget and out put items as initial points, and by including depart ment budget establishment, expenditure evaluati on, organizati on and supervisi on and so on . |
| Key words: Key words: depart ment budget performance management depart ment budget establishment depart ment budget expendituren evaluation department budget supervision |
