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在企业发展的过程中,预算绩效管理制度的建立和应用在企业的发展中具有十分重要的作用,推进预算绩效管理,将绩效理念融入预算管理全过程,可以使企业形成经济化的发展趋势,为企业的发展提供核心的竞争力。在十一届全国人大五次会议中,对于预算审核结果报告提出:“要进一步加强预算绩效管理,健全支出绩效考评机制,提高资金使用效益。”那么如何推行预算绩效管理将是当前各级财政部门、企事业单位重点研究的课题,同时也是一个需要认真思考和探索的话题。
In the process of enterprise development, the establishment and application of budget performance management system plays an important role in the development of enterprises. The promotion of budget performance management and the incorporation of performance concept into the whole process of budget management can make the enterprises form the trend of economic development, For the development of enterprises to provide the core competitiveness. In the Fifth Session of the Eleventh National People’s Congress, the report on the budget audit results was put forward: “To further strengthen the budget performance management, improve expenditure performance evaluation mechanism and improve the efficiency of capital use. ” Then how to implement budget performance management will be the current Level financial departments, enterprises and institutions focused on the issue of research, but also a need to seriously consider and explore the topic.