美国林业部门预算绩效评价及对我国的启示

The US Budget Performance Measurement Practice of Forestry Department and Its Experience Reference

目前我国林业支出管理存在预算约束软化、支出监督缺乏、投资效益低下等问题，如何提高林业财政支出的绩效，实现我国林业健康发展是摆在我们面前的一项重要课题。美国林业部门预算绩效评价在控制林业部门的开支、提高林业支出的使用效率和林业部门的责任意识等方面取得了良好的效果。应借鉴美国林业部门的成功经验，推进我国林业部门预算绩效评价体系的建立。

At present China＇s forestry expenditure management has some problems such as budget restraint softens, the disbursement surveillance lacks, the investment benefit lowly and so on. How to enhance the performance of the forestry expenditure and get China＇s forestry spanning-like development is one of the important topics in front of us. Since US forestry departments carried out the budget performance measurement system, it has played an important role in controlling forestry department＇s expenditure, enhancing public disbursement use efficiency and promoting forestry department＇s responsibility consciousness. It is of great significance to learn from the US success experience to advance our country＇s forestry department to carry out the budget performance measurement system.