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目前西方国家推行的新绩效预算在吸取以往的预算改革经验教训的基础上进行了新的探索。新绩效预算由传统绩效预算的产出导向转变为结果导向,决策方式中也引入了分权模式,反应了重塑政府职能的要求。尽管我国目前的预算改革和西方国家的新绩效预算差别很大,但是新绩效预算的结果导向、分权模式等理念对我国长远的预算改革还是有重要的借鉴意义。只有先建立和完善严格控制预算投入和资金使用的部门预算等制度之后,才能引入新绩效预算来提高公共支出的效率。
At present, the new performance budget promoted by western countries has made new exploration based on the past experiences and lessons of budget reform. The new performance budget has been transformed from the output orientation of the traditional performance budget to the result orientation. The decentralization model has also been introduced into the decision-making mode, reflecting the requirement of reshaping the government’s functions. Although the current budget reform in our country differs greatly from the new performance budget in western countries, the concept of new performance budget oriented guidance and the decentralization model still have important referential significance for our country’s long-term budget reform. Only by establishing and perfecting the system of departmental budgets that strictly control the budget input and capital utilization can the new performance budget be introduced to improve the efficiency of public expenditure.