摘要
本文介绍了西方国家最近实行的新绩效预算改革,包括新绩效预算的主要特征、优点以及作为新绩效预算核心的绩效合同,在此基础上,探讨了新绩效预算对于中国预算改革的借鉴意义以及如何借鉴的问题。
This paper is aimed to provide an introduction about New Performance Budgeting (NPB) reform which is recently being carried out by western countries. The introduction includes the discussions of the basic features of NPB, its relative advantages, and performance contract lying at the core of NPB. Upon this, this paper addresses the implications of NPB to China's recent budgeting reform.
出处
《中央财经大学学报》
CSSCI
北大核心
2004年第8期1-6,共6页
Journal of Central University of Finance & Economics
基金
"教育部人文和社会科学研究2002年重点项目"(02JAZ810006)阶段性成果。
关键词
新绩效预算
结果
借鉴
New Performance Budgeting Outcome Implications.
