法国新LOLF法案及其对中国事业单位绩效管理改革之借鉴价值

On French New LOFT Bill and its Reference Value to the Reform of Institutional Units in China

新《财政法组织法》运用绩效机制来推动财政预算,重新建立了财政预算机制。新机制使得各级管理者的责任明确、国家政策连贯而紧密。该机制把财政预算分为"任务"(mission)、"项目"(programme)、"行动"(ac-tion)。"任务"是财政预算的最高级,体现了国家的主要公共政策以及相应的财政预算安排。同时,若干个"项目"组成了某个"任务"。"行动"又把项目的各项计划具体化。

The new ＂Organic Law of the Financial Act＂ mechanism to promote the use of performance budgets,re-establish a budget mechanism.New mechanism makes clear the responsibility of managers at all levels,national policy coherence and close.The mechanism of the fiscal budget is divided into ＂mission＂（mission）,＂project＂（programme）,＂action＂（action）.＂Task＂ is the most senior budget reflects the country＇s major public policy and the corresponding financial budget.Meanwhile,the number of ＂project＂ formed a ＂task.＂ ＂Action＂ again specific project plans.