转型期行政事业单位预算绩效评价规则研究

The Construction of Budget Performance Evaluation Disciplines in the Transition Period for Administrative and Public Organizations

剖析财政部近期预算绩效评价部署与远期绩效预算改革定位的政策基调,提出面向绩效预算改革的行政事业部门预算绩效评价规则定位问题,整合涵盖评价视角观、范畴观与指标观的预算绩效评价规则体系,促进绩效预算改革实践的深入拓展。

Based on the strategic orientation of Financial Ministry to push forward the budget performance evaluation system in the near future and the performance budgeting reform at a specified future date,this paper induces the budget performance evaluation disciplines for administrative and public organizations regards performance budgeting reform.Through the integration of evaluation angle,categories and indicators for the budget performance evaluation disciplines system,it tries to guide the performance budget reform into deeper development.