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随着当前我国事业单位预算管理制度的进一步改革,绩效管理作为预算管理的重要评价手段而成为当前社会公众普遍关注的焦点。尤其是自2015年1月1日起正式执行的新《预算法》更是提出绩效管理的要求,这也就意味着未来我国事业单位的预算管理必然要与预算绩效相结合。从事业单位的职能来看,预算绩效和预算管理两者是密不可分的组成部分,预算绩效是预算管理的实施结果和要求,也是我国推进预算制度改革的必然选择。因此,在此基础上,研究事业单位的绩效管理如何与预算管理相配合,两者之间具有哪些关联性就具有非常重要的理论意义和实践意义。
With the current reform of the budget management system of public institutions in our country, performance management has become the focus of widespread public attention as an important evaluation method of budget management. In particular, since January 1, 2015, the new Budget Law has put forward the requirements of performance management. This means that in the future, the budget management of public institutions in China must be integrated with the budget performance. According to the functions of the institutions, the budget performance and the budget management are both inseparable components. The budget performance is the result and requirement of the implementation of the budget management. It is also the inevitable choice for our country to promote the reform of the budget system. Therefore, on this basis, it is of great theoretical and practical significance to study how the performance management of PSUs is compatible with budget management.