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近年来,财政收入的增长无法抵消支出需求的膨胀,绩效预算作为一种结果导向型的管理方法,改变过去“头戴三尺帽,预算一把刀”的局面。绩效预算是通过一整套能够反映政府活动效能的指标体系、评价标准和计量方法,对支出项目进行具体的测算和评价,可以强化预算安排和执行的责任,提高资金使用效益,优化支出结构,使有限的财力最大限度地满足公共管理需要,进而提高财政支出管理水平,健全公共财政制度,促
In recent years, the growth of fiscal revenue can not offset the expansion of expenditure demand. Performance budgeting, as a result-oriented management approach, has changed the past situation of “wearing a three-footed cap and a budget.” Performance budget through a set of indicators to reflect the effectiveness of government activities system, evaluation criteria and measurement methods, the expenditure of the project to conduct a specific measurement and evaluation, you can strengthen the budget and implementation of the responsibility to improve the efficiency of the use of funds, optimize the expenditure structure so that Limited financial resources to meet the needs of public management to the maximum extent, thereby improving the level of financial expenditure management, improve the public financial system, promote