对预算绩效评价结果应用的几点思考

Thoughts on the Application of Budget Performance Evaluation Results

预算绩效评价结果是全过程预算绩效管理链条中的关键环节,是编制预算的重要依据。当前,预算绩效评价结果在实际预算管理中存在着不会用、用不好等问题。基于此,本文从加强顶层设计、强化意识理念、公开反馈结果、提升报告质量等方面提出几点改善措施,在进一步加强预算绩效评价结果有效应用的基础上,使公共资源、财政资金配置更为客观准确,最终促使政策调整更为科学合理。

Budget performance evaluation results are a key link in the whole process of budget performance management chain,as well as an important basis for budget presentation.At present,there are some problems in the actual budget management,such as the failure in using budget performance evaluation results.Therefore,this paper puts forward some improvement measures from the aspects of strengthening the toplevel design,enhancing the concept of consciousness,publicizing the feedback results and increasing the quality of reports.On the basis of promoting the more effective application of budget performance evaluation results,we will allocate public resources and financial funds more objectively and accurately,thus making policy adjustment more scientific and reasonable.