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财政绩效预算作为根据成本——效益比较的原则,决定支出项目是否必要及其金额大小的预算形式,可有效地降低政府提供公共品的成本,提高财政支出的效率。但当前在认识上的误区,缺乏有针对性的制度规范,科学化程序不足,影响绩效预算的功效发挥。文章认为可从制定相关法律入手,构建科学的评价机制,做好宣传等多个方面完善绩效预算管理制度。
As a budget based on the principle of cost-benefit comparison, the budget of fiscal performance can effectively reduce the cost of public goods provided by the government and increase the efficiency of fiscal expenditure. However, the misunderstandings in current understanding, the lack of pertinent system norms, the scarcity of scientific procedures and the effect of performance budgeting can be exerted. The article thinks that we can improve the performance budget management system from many aspects such as formulating relevant laws, establishing a scientific evaluation mechanism, doing well publicity and so on.