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借鉴外军做法,实行绩效预算制度,目前的主要问题是人们的观念还没有跟上、部门意识太强和部门协调难。要有效地推行绩效预算,应加强国防预算立法和加大宣传教育力度,确定与长期国防战略相适应的军费预算制度,科学制定军费预算标准,在推进军费预算分类改革中评价预算绩效。同时,还要注重发挥专家在预算评估中的把关作用。
Drawing on the experience of the foreign forces and implementing a performance-based budgeting system, the main problems at present are the people’s concepts have not yet been followed, the departmental awareness is too strong and the coordination between departments is difficult. To effectively implement the performance budget, we should strengthen defense budget legislation and step up publicity and education so as to determine the military budget system that is compatible with the long-term defense strategy, scientifically formulate military budget standards and evaluate the budget performance in advancing the military budget reform. At the same time, we must also pay attention to giving full play to experts in the budget assessment of the role of gatekeeper.