摘要
绩效预算是政府支出管理的一种预算编制模式。在财政预算中引入预算绩效评价具有现实可行性,它有助于政府控制财政支出总量,实现支出配置的效率和公平。要推进绩效预算,必须建立合理的绩效预算分析评价体系:绩效指标的制定应以工作成果为目标,反映财政资金规模水平、财政资金适度水平、预算管理水平及财政支出结构等,同时绩效考核指标的设计应包括“质”和“量”两部分。
Performance Budget （PB） being a budget making model in government expenditure management, it is feasible and practical in introducing budget performance evaluation in fiscal budget, which can assist government in controlling the gross of budget expenditure, and realize the efficiency and equity of expenditure. In order to promote PB, it is prerequisite to establish sound PB analysis and evaluation system. The establishing of performance index should be output -oriented, reflecting the scale, moderateness of fiscal fund, and budget management level and the framework of fiscal expenditure. Also, the designing of performance evaluation index should include the two parts of “quality” and “quantity.”
出处
《广东商学院学报》
2005年第6期36-39,97,共5页
Journal of Guangdong University of Business Studies
