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绩效预算是一种以支出结果为导向的预算管理模式,要求在预算编制、执行、监督的全过程中更加关注预算资金的产出和结果,促使政府部门花尽量少的资金办尽量多的事,这对于优化公共资源配置,促进高效、责任、透明政府的建设具有重要的现实意义。建立绩效预算要深刻分析其核心理念,准确把握绩效预算的特点。一是按照绩效来优化预算资金配置。传统“投入型”预算模式下,预算部
Performance budgeting is a budget-oriented budget-management model that requires greater attention to the output and results of budgetary funds throughout the entire process of budgeting, implementation and monitoring, prompting government departments to do as much as they can with minimal funds , Which is of great practical significance for optimizing the allocation of public resources and promoting the construction of an efficient, responsible and transparent government. The establishment of performance budget should be a profound analysis of its core concepts, accurately grasp the characteristics of performance budget. First, optimize budget allocation according to performance. Traditional “investment ” budget mode, the budget department