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科技经费预算的资金使用绩效,对一国的科技发展具有关键性作用。英国作为较早推行科技经费绩效预算管理改革的国家,其绩效管理的理念和方法颇具特色。本文在系统阐述英国科技经费绩效预算管理改革发展演进和主要特点的基础上,提出了对我国科技经费预算管理改革的启示及借鉴。
The financial performance of the budget for science and technology budget plays a key role in the development of science and technology in a country. As a country that earlier carried out budgetary performance reform of science and technology funding in the United Kingdom, the concept and method of performance management in the United Kingdom are distinctive. Based on the systematic expatiation on the evolution and main features of budget performance budget management reform in the United Kingdom, this paper puts forward the enlightenment and reference to China's budget reform in science and technology budget management.