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实施预算绩效评价是为了进一步加强公共财政管理,提高预算资金的使用效益,其核心是通过制定预算支出的绩效目标,搭建预算绩效评价体系,逐步实现对预算资金从只注重资金投入的管理转向注重对支出效果的管理。本文通过探讨公共财政预算绩效评价的发展现状,结合中直基层单位实际情况,探索如何围绕履职和业务发展的需要,将绩效管理与预算编制、执行、监督融为一体,实现各预算项目资金效益的最大化,不断提高预算绩效管理水平。
The implementation of budget performance evaluation is to further strengthen the management of public finance and improve the efficiency of the use of budget funds. The core of the budget performance evaluation is to set up a budget performance evaluation system and to gradually shift the focus of budgetary funds from management focusing on capital investment The management of the expenditure effect. This paper explores the status quo of public finance budget performance evaluation, combined with the actual situation of units in the grass-roots level to explore how to fulfill their duties and business development needs, performance management and budgeting, implementation, supervision into one, to achieve the budget funds To maximize the benefits, and constantly improve the level of budget performance management.