摘要
我国已逐步建立全方位、全过程、全覆盖的预算绩效管理体系。然而,预算绩效管理体系在实施的过程中依然存在一些问题。本文立足实际,分析事业单位预算绩效管理存在的问题,提出解决问题的思路,以期为各单位开展预算绩效管理工作提供借鉴。
China has gradually established a comprehensive,full-process,and full-coverage budget performance management system.However,there are still some issues in the implementation process.Based on practical situations,this article analyzes the problems in the budget performance management of public institutions and proposes ideas for solving these problems,with the aim of providing a reference for various units to carry out budget performance management work.
作者
刘洋
LIU Yang(Liaoning Inspection,Examination and Certification Centre,Shenyang 110036,China)
关键词
事业单位
预算
绩效管理
public institutions
budget
performance management
