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党的十六届三中全会提出“建立预算绩效评价体系”后,绩效管理理念引起各级财政部门高度重视,并逐步在预算管理中应用。经过近10年的实践探索,预算支出绩效评价试点范围和规模不断扩大,支出绩效评价评价对象和内容不断拓展,支出评价程序不断规范,逐渐从单一的支出绩效评价向全面预算绩效管理转变,初步形成具有中国特色的预算绩效管理制度体系。
After the Third Plenary Session of the 16th CPC Central Committee proposed “establishing a budget performance evaluation system”, the concept of performance management has drawn great attention from the financial departments at all levels and gradually applied to budget management. After nearly 10 years of practical exploration, the scope and scale of the budget performance appraisal pilot has been expanding. The object and content of the expenditure performance appraisal have been continuously expanded. The expenditure appraisal procedure has been continuously standardized and gradually shifted from a single expenditure performance appraisal to a full budget performance appraisal. Form a budget performance management system with Chinese characteristics.