绩效预算时态、难点把握与政策建议

Performance-based Budgeting Reform in China,Barriers and Suggestions

2000年以来,我国一些省市和地方结合实际情况开展绩效预算改革,提高了财政资金的配置效率。在现阶段宏观经济形势下,积极推进绩效预算改革,通过改革不断提高财政资金的运行质量和效益,成为一项紧迫的任务。将绩效预算改革作为财税体制改革的一项重要工作,通过完善绩效评价指标体系,加大绩效评价的范围和力度,增强财政预算信息的公开透明度,培育重视绩效的管理文化等措施,继续深化绩效预算改革。

Several provincial and local governments have introduced performance-based budgeting reform into China since 2000 and improved the efficiency of financial funds. Under current macro-economic situation, it is necessary and urgent to promote Performance-based budgeting reform actively and improve the operational quality and performance of financial funds. Several suggestions are given in this article such as taking performance-based budgeting as one of the most important tasks of the financial system reform, perfecting the performance evaluation indicator system, expanding the range of performance evaluation, improving on the current performance evaluation mechanism, increasing the openness and transparency of the budgeting information and cultivating the performance-based man- agerial culture to deepen the performance-based budgeting reform.