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随着公共财政的逐步完善和绩效预算的引入和发展,我国财政的预算绩效管理工作也逐步建立和健全。经过近些年的探索,我国预算绩效管理工作进入了以初步建立全过程预算绩效管理工作机制框架为代表的微观绩效管理阶段,并逐步开始了向财政综合管理方向转变的中观绩效管理阶段迈进。然而,无论是微观还是中观的绩效视角,都无法完全解决绩效预算深层次的推进问题。本文认为,迈向政府绩效的宏观视角将会
With the gradual improvement of public finance and the introduction and development of performance budget, the fiscal budget performance management in our country is also gradually established and perfected. After the exploration in recent years, the budget performance management of our country has entered the stage of micro performance management represented by the initial establishment of a framework of the entire process of budget performance management and has gradually started to move towards the stage of mid-level performance management that has shifted to the direction of comprehensive financial management . However, neither the micro nor the medium performance perspective can completely solve the deep-seated problems of performance budgeting. This paper argues that the macro perspective toward government performance will be