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近年来,我国不断加大公共支出计划以及预算编制改革力度,在提升财政资金使用效益方面取得了一定成效。为进一步提高公共支出的有效性,推动社会经济建设和谐发展,我国在预算管理方面提出了绩效预算概念。但由于种种因素我国在推行绩效预算时面临实际困难,绩效预算管理执行难度大。为此,我国需要结合国情,对绩效预算管理进行改革和创新。
In recent years, China has made greater efforts to reform its public expenditure plans and budgets and made some achievements in improving the efficiency of using fiscal funds. In order to further improve the effectiveness of public expenditure and promote the harmonious development of social and economic construction, China put forward the concept of performance budget in terms of budget management. However, due to various factors, China faces practical difficulties in implementing performance budgeting, and performance budget management is difficult to implement. Therefore, our country needs to reform and innovate the performance budget management according to the national conditions.