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2014年4月15日,财政部下发《地方财政管理绩效综合评价方案》(以下简称《方案》),旋即引起各界的广泛反应,并纷纷从不同角度进行了解读。但大家一致认为,方案通过加强绩效管理、提高财政资金使用效率,体现了我国新一轮财税体制改革的思路和方向。政策延续《方案》推出之前,财政部已经陆续出台了一系列绩效考评办法,包括2005年的《中央部门预算支出绩效考评管理办法(试行)》、2009年的《财政支出绩效评价管
On April 15, 2014, the Ministry of Finance issued the “Comprehensive Evaluation Plan for the Performance of Local Financial Management” (hereinafter referred to as the “Program”), which immediately aroused widespread reactions from all walks of life and has been interpreted from different angles. However, we all agreed that by enhancing performance management and increasing the efficiency of the use of fiscal funds, the plan reflects the ideas and direction of the new round of fiscal and taxation system reform in our country. Policy Continuation Before the “Program” was launched, the Ministry of Finance has successively promulgated a series of measures for performance appraisal, including the “Measures for the Performance Management of Budget Expenditure by the Central Government (Trial)” in 2005, the "Performance Appraisal for Fiscal Expenditure