绩效预算与绩效评估制度刍议被引量：6

On Performance Measurement and Performance Budgeting System

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摘要公共部门实施绩效预算的基础是具备有关公共组织的充足的绩效信息,这需要构建相应的绩效评估和报告制度。本文对绩效预算与绩效评估制度相关概念进行初步分析,指出绩效评估在绩效预算过程中的作用,并对绩效评估的三种基本模式进行简要的分析比较。最后,论文着重探讨了绩效预算实践中绩效评估运用所面临的困境及原因。 In order to introduce the performance budgeting system into public sector, people must obtain sufficient performance information of the government. Thus initiates the necessity to construct the performance measurement and reporting system in public sector. This paper tries to discuss about some relating concepts of performance measurement and reporting system, and points out the function that performance measurement is assumed in the whole system of public sector performance budgeting system. Then, it explores the difficulties and causes of linking performance measurement and performance budgeting in practice.

作者游祥斌

机构地区北京师范大学政治学与国际关系学院

出处《中国行政管理》 CSSCI 北大核心 2009年第8期67-70,共4页 Chinese Public Administration

关键词绩效预算绩效评估公共部门 performance budgeting system, performance measurement, performance reporting system, public sector

分类号 F810.3 [经济管理—财政学]

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参考文献14

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