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农业科研单位属于事业单位,农业科研活动具有研究经费投入季节性强、项目研究周期长、公益性研究项目多、经济转化少且慢等特殊性。绩效预算在推进中存在着绩效理念还未牢固树立、预算科目的真实性有待加强、科研预算执行程序不够科学、项目经费来源多元化、资产管理不到位、绩效考核不到位等问题,需要通过管理委员会等预算组织体系建设、绩效考评体系等制度建设来构建绩效预算管理体系。
Agricultural research institutes belong to public institutions, and agricultural research activities have the characteristics of strong research funding, long project research period, many public welfare research projects, less and slow economic transformation, and so on. Performance budget in promoting the existence of the concept of performance has not yet firmly established, the authenticity of the budget subject needs to be strengthened, scientific research budget implementation process is not scientific, project funding sources diversified, asset management is not in place, the performance evaluation is not in place and other issues need to be managed Committee and other budget organization system construction, performance appraisal system and other system construction to build performance budget management system.