中外绩效预算的背景比较及西方绩效预算实践的中国启示

China and foreign performance budget's background and western performance budget practice's China inspiration

本文力图对中外绩效预算的背景条件进行比较分析,并从此比较中得出我国实施绩效预算的必要性及其必然性;并对西方目前成功实施的新绩效预算的实践现状进行研究分析从而得出我国进行绩效预算改革的借鉴与启示。

This paper seeks to have a comparative analysis of foreign performance budgeting of the background conditions to the domestic,and the comparison obtain results of China＇s implementation of the necessity and inevitability of performance budgeting;and from the analysis of the successful implementation of the status of western new performance budgeting practice,we can get enlightenments to our country’s performance budgeting reform.