摘要
公共预算绩效管理符合创建高绩效政府组织的时代要求,是我国公共支出管理的目标和发展方向。在改革过程中,需要从具体国情出发,采取更加务实的“两步走”式的改革思路:从公共支出绩效评价入手,在部分管理水平较好的事业单位和政府部门选择性地推进公共预算绩效评价试点;待政府运行机制的综合改革逐渐趋于成熟,再逐步全面推行绩效预算管理改革。
Effective management of public budget meets today's requirement of creating a highly effective governing bodies, which is the direction and target of present reform. In the process of reform and based upon China's state quo, we have to take a two-step approach. Starting with the evaluation of outcome of the public budget, we'd better, at first, to choose some pilot spots from the governing units and finally on a full wing until the trend of governing mechanism is on the right track.
出处
《广东技术师范学院学报》
2005年第3期5-9,共5页
Journal of Guangdong Polytechnic Normal University
关键词
公共预算
绩效管理
政策选择
public budget
effective management
policy option
