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随着我国财政预算管理改革的不断深入,公共财政体系日趋完善,财政预算管理的理念也由重“分配”向重“管理”转变,预算绩效管理强调以明确的政府职能目标为导向,通过绩效评价,加强控制和管理,提高政府公共管理和公共服务能力。本文通过分析我国预算绩效管理现状、找准问题所在,针对当前存在的问题提出相应的对策,进而不断提高我国预算管理水平,具有十分重要的意义。
With the deepening of the reform of China’s budgetary management, the public finance system is becoming more and more perfect. The concept of fiscal budget management has also been changed from “distribution” to “heavy” management. Budget performance management emphasizes that with the explicit goal of government functions as Oriented, through the performance evaluation, strengthen control and management, improve government’s public management and public service ability. This paper analyzes the current situation of budget performance management in our country, locates the problem, puts forward corresponding countermeasures to the existing problems, and then continuously improves our country’s budget management level, which is of great significance.