自2000年以来,新加坡深化绩效预算管理改革,形成了极具特色的预算管理框架。(一)实行“硬预算”制度2000年,新加坡引入了“硬预算”做法。新加坡政府和每个部门都有一个5年期的支出封顶。在确定这个5年期的支出封顶之前,财政部会对之前几年的历史支出模式进行分析,并 Since 2000, Singapore has deepened its performance budget management reform and formed a very distinctive budget management framework. (A) Implementation of the “hard budget” system In 2000, Singapore introduced the “hard budget” approach. The Singapore government and each department have a five-year spending cap. Before deciding on the five-year spending cap, the Ministry of Finance will analyze the pattern of historical expenditures in previous years and