随着零基预算、集中采购、集中支付制度改革的实施,为实行预算绩效考评创造了良好条件。但由于没有注意预算绩效考评中的有关问题,一定程度上限制了部门预算功能的发挥。各部门都愿意扩大自己的预算,却很少进行降低工作成本的考虑,存在资源浪费和效率低下的现象。当前,各级要抓 With the implementation of zero-based budgeting, centralized purchasing and centralized payment system reform, favorable conditions have been created for the implementation of budget performance appraisals. However, due to failure to pay attention to the relevant issues in the budget performance appraisal, to a certain extent, the department budget function has been restricted. All departments are willing to expand their own budget, but seldom consider reducing their work costs, which results in waste of resources and inefficiency. At present, all levels should grasp