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本文以预算管理模式为研究对象,从公共管理角度,侧重于从转变政府行政职能和优化财政资源配置效率入手,对我国试行绩效预算管理问题进行研究,探讨下一步深化预算管理制度改革的发展方向。在总结部门预算等多项财政改革成绩的基础上,揭示当前预算管理利弊,引入绩效理念,探索深化预算管理改革路径,衔接新老制度,进而逐步建立和完善适合我国国情的规范有效的现代预算管理制度。
This paper takes the budget management model as the research object. From the perspective of public management, this paper focuses on starting from the transformation of the administrative functions of the government and optimizing the allocation efficiency of financial resources, and studies the pilot budget performance management in our country, exploring the development direction of the reform of the budget management system in the next step . On the basis of summarizing the achievements made in various departments such as departmental budgets, the paper reveals the pros and cons of current budget management, introduces the concept of performance, explores the path of deepening the reform of budget management, connects the new and old systems, and then gradually establishes and perfects the standard and effective modern budget that suits our national conditions Management System.