论文部分内容阅读
水利预算绩效管理不仅是国家公共财政预算绩效管理的重要构成,还是实现财政资金使用效益效率提升的重要措施,建立合理有效的水利预算绩效管理体系,能够促使财政资金的产出与预算较好的结合起来,获取最大化的财政资金使用效益。目前,水利财政资金预算绩效管理仍然处于积极探索阶段,在绩效管理制度建设方面存有滞后状况,绩效意识不强。需构建高效健全的组织体系,并对绩效预算管理流程予以完善,在预算绩效评价试点范围逐步扩大的基础上,构建及完善水利财政资金预算责任问责机制越发重要。
The performance management of water conservancy budget is not only an important component of national public budget performance management, but also an important measure to realize the efficiency and efficiency of the use of financial funds. Establishing a reasonable and effective water budget performance management system can promote the output and budget of financial funds better Combined, access to maximize the effectiveness of the use of financial resources. At present, the performance management of the water conservancy financial budget is still in an active exploration phase, with lagging conditions in the performance management system construction and poor performance awareness. It is more and more important to construct an efficient and sound organizational system and perfect the performance budget management process. Based on the gradual expansion of the scope of the pilot budget performance evaluation, it is more and more important to construct and improve the accountability mechanism for budgetary responsibility of water conservancy financial funds.