完善公共预算决策程序 提升财政支出效率

Improve the Efficiency of Fiscal Expenditure Based on Perfect Public Budget Decision-making Procedure

在公共管理理论迅速发展及新绩效预算模式逐渐推行的背景下,如何提升财政支出效率问题日益提上日程。遵从西蒙的决策过程理论、政府决策以及公共预算决策要求,结合财政支出及其效率特征进行综合分析,可得出这样的结论:完善公共预算决策程序对提高财政支出效率有重要的意义。

With the rapid development of public management theory, under the gradual exercise of new model of performance budget, how to increase the efficiency of fiscal expenditure is on the agenda. Based on Herbert Simon＇s Decision-Making Theory, in light of the requirements of government decision-making and public budget decision-making, with a comprehensive analysis of the characteristics of fiscal expenditure and its efficiency, this paper concludes that a perfect public budget decisionmaking procedure is of important significance to improve the efficiency of fiscal expenditure.