摘要
绩效评价在预算改革中具有重要作用:可增强政府的责任心,改善政府与公众的关系;同时也有助于提高财政资金使用效率。探讨我国绩效预算改革战略步骤,强调在预算改革中引入绩效评价必要性,并探讨绩效改革的路径,是当前学术界和业内人士的一项重要职责。
Performance evaluation of the reform of the budget plays an important role. It will strengthen the government's responsibility to improve the government's relations with the public; But it can also improve the efficiency in the use of funds. Investigate the performance of strategic steps to budget reform, budget reform and stressed the introduction of the need for performance evaluation, Performance and explore the path of reform, is the academic and industry of an important duty.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2007年第6期68-71,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
国家社科基金项目<构建中国公共财政框架中的治理结构>(项目批号:No.04BZZ040)阶段成果
福特基金会
国际预算项目(International Budget Project)
关键词
绩效预算
绩效评价
路径选择
Performance budgeting
Performance Evaluation
Route Choice