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当前军队预算仍没有改变投入控制型的预算管理模式,主要表现在重预算轻效果、重投入轻绩效、重支出轻考核等方面。引入绩效管理有利于克服预算管理的弊端,符合预算管理改革需要。在实施预算绩效管理中,应牢固树立绩效管理理念,明确军队预算绩效管理方法,建立科学合理的管理程序。
At present, the military budget has not changed the mode of budgetary management that has been put into control, mainly in areas such as heavy budget, light re-investment and heavy re-examination. The introduction of performance management is conducive to overcoming the shortcomings of budget management, in line with the needs of budget management reform. In the implementation of budget performance management, we should firmly establish the concept of performance management, clear military budget performance management methods, and establish a scientific and rational management procedures.