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新《财政法组织法》运用绩效机制来推动财政预算,重新建立了财政预算机制。新机制使得各级管理者的责任明确、国家政策连贯而紧密。该机制把财政预算分为“任务”(mission)、“项目”(programme)、“行动”(ac-tion)。“任务”是财政预算的最高级,体现了国家的主要公共政策以及相应的财政预算安排。同时,若干个“项目”组成了某个“任务”。“行动”又把项目的各项计划具体化。
The new “Constitutional Law on Financial Law” uses the performance mechanism to promote the budget and re-establish the fiscal budget mechanism. The new mechanism has made the responsibilities of managers at all levels clear and the national policies are coherent and close. The mechanism divides the budget into “mission,” “program,” “ac-tion.” “Mission ” is the highest level of the budget, reflecting the country’s major public policies and the corresponding budgetary arrangements. In the meantime, a number of “items” make up a “task”. “Action ” In turn, the project’s various plans.