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新兴起的绩效预算改革作为行政改革的一个重要组成部分,它的最大特点与突出表现是在公共财政上的低成本、高效率。瑞典是政府绩效预算的先行者,在严重财政危机压力与新公共管理的推动下,瑞典政府通过建立规范的绩效评价制度,推行权责发生制政府会计,采用新的评估技术工具,目标在于建立高绩效的绩效预算体制,目前这场改革仍在继续。本文着重研究瑞典绩效预算的起源、发展以及目前取得的成果。本文三个部分分别阐述瑞典开展绩效预算的背景与目标;瑞典现阶段所采取的绩效预算的流程;绩效预算改革表现出的特征以及目前的效果和存在的问题。
The emerging performance budget reform as an important part of administrative reform, its most prominent feature is the low cost of public finance, high efficiency. Sweden is the forerunner of the performance budget of the government. Under the pressure of severe financial crisis and new public administration, the Swedish government promotes a system of government accruals and accruals through the establishment of a normative performance appraisal system and the adoption of new assessment techniques. The goal is to establish a high Performance of the performance budget system, the current reform is still continuing. This article focuses on the origin, development and current achievements of the Swedish performance budget. The three parts of this article elaborate the background and goals of Sweden’s performance budget respectively; the performance budget process adopted by Sweden at the present stage; the performance characteristics of the performance budget reform as well as the current effects and existing problems.