制度构建与模式创新背景的绩效预算监督体系催生

The Supervision System of Performance Budget in the System Constrution and Model Innovation Conditions

绩效预算监督通过对公共部门利用公共资源的相关性、效率和效果的全面考察,将与预算活动密切相关的经济成果、社会贡献、环境改进和社会满意度纳入监督范围,使公共部门不仅要对资源的使用负责,更要对资源使用产生的结果负责,从而构建起覆盖预算周期全过程的结果链绩效预算监督体系。

Performance budget supervision consists in economic achievements, contributions to society, environment improvement and social satisfaction by considering the general supervision of the relativity, efficiency and effect of public resources used by the public sector. Thus the public sector is not only responsible for the use of resources, but also responsible for the results of resources. Therefore, a result chain of performance budget supervision system covering the whole budget process is built up.