关于目前我国政府实行部门预算的必要性研究

目前我国政府普遍采用的是传统预算,不仅在效率上以及政策执行的后果上存在缺陷,而且在资金花费方面也不够透明。采用以绩效核算为核心的部门预算在很大程度上既可以节约财政资金,同时也能有效地保证政策的正常运行,并能收到较好的效果。

At present traditional budget process is practiced in our country.There are not only drawbacks in efficiency and results of policy implementation but also not transparent enough in fund spending.By using sector budget with achievement and benefit as the core,not only can fund be saved to a great extent,but also the normal operation of policy can be guaranteed and good results can be achieved.