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在我国市场经济逐渐成熟的条件下,公共财政制度也在不断完善,公共支出的范围的在重新确定,同时公共支出呈现不断增长的趋势,公共支出的绩效管理显得尤为重要。本文将绩效管理和全面质量管理两种理论结合起来,提出了全面绩效管理的理论,来研究如何提高公共支出的绩效。
With the gradual maturity of the market economy in our country, the system of public finances has been continuously improved. The scope of public expenditures has been redefined. At the same time, public expenditures have been on the rise. The performance management of public expenditures is particularly important. This paper combines performance management and total quality management theory, put forward the theory of total performance management to study how to improve the performance of public expenditure.