预算绩效目标管理的国际经验与启示

Xiao Wang, Ke Gao
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引用次数: 0

摘要

新时期以来,党中央对建设和完善现代预算制度提出了具体要求。全面实施预算绩效管理是完善现代预算制度的重要组成部分,加强预算绩效目标管理是全面实施预算绩效管理的关键点和重要起点。在财务实践中,预算绩效目标管理取得了一定的成绩,但也存在一些问题。因此,进一步加强预算绩效管理,夯实全面实施预算绩效管理的基础,已成为新时期我国财政改革面临的重要课题
本文章由计算机程序翻译,如有差异,请以英文原文为准。
International Experience and Inspiration for Budget Performance Objective Management
: Since the new era, the Party Central Committee has put forward specific requirements for the construction and perfection of the modern budget system. The comprehensive implementation of budget performance management is an important part of improving the modern budget system, and the strengthening of budget performance target management is the key point and important starting point of the comprehensive implementation of budget performance management. In terms of financial practice, the management of budget performance target has got some achievements, but there are still some problems. Therefore, to further strengthen the budget performance management and consolidate the foundation for the comprehensive implementation of budget performance management has become an important issue faced by our country's financial reform in the new period
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