摘要
目前国内外理论界和实践部门虽然对绩效预算进行了较多探索,但是对绩效预算的运行机制缺乏系统的思考,同时对绩效预算的微观管理层面缺乏深研究。可利用系统论、决策论、新公共管理主义的有关成果对绩效预算运行机制的内部和外部因素进行系统分析和互动研究,为我国政府部门实施绩效预算进行系统思考提供启示和参考。
Many studies have been done on New Performance Budgeting in theoretically and practically recently. However, as to the circulation system and the microcosmic management level of the New Performance Budgeting, there are less works. In this paper, the interior circulation system and outer settings of New Performance Budgeting can be analyzed using system theory, decision- making theory, and some results on new public management field. It is for the reference to the government for putting the New Performance Budgeting in practice.
出处
《现代财经(天津财经大学学报)》
CSSCI
北大核心
2008年第4期17-20,共4页
Modern Finance and Economics:Journal of Tianjin University of Finance and Economics
基金
科研院所社会公益研究专项项目:中国绩效预算管理模式设计(项目编号:2005DIA2J005)阶段成果之一
关键词
绩效预算
运行机制
系统思考
Performance Budgeting
Operation Mechanism
Systems Thinking