摘要
绩效预算是一种新的预算办法。我国在研究引进过程中存在认识上的误区,缺乏有针对性的制度规范,相关理论和实践不足,基础较为簿弱,科学化程序不足。文章认为应尽快制定相应的法律法规,建立正确的激励机制,构建科学的评价机制,做好宣传、培训、试点工作。
Budget efficiency, a kind of budgeting method, is newly introduced into China, however, it has not come to its full role because of not fully understanding it, no corresponding laws and principles, insufficient theory and practice. According to this article, we should make out corresponding laws and correct encouraging system as well as scientific evaluating system, and meanwhile, should attach enough efforts to its publicization, study and experiment.
出处
《桂海论丛》
2005年第6期34-36,共3页
Guihai Tribune
关键词
财政支出管理
绩效预算
绩效评价
expenditure management
budget efficiency
efficiency evaluation
