摘要
文章结合哈尔滨市财政预算管理工作实际,提出了加强绩效管理与部门预算管理结合、建立绩效评价激励机制等政策措施,加快"预算编制有目标、预算执行有监控、预算完成有评价、评价结果有反馈、反馈结果有应用"的绩效机制建设,为进一步提高财政预算绩效管理工作水平和财政资金支出效益提供理论支持。
Based on the analysis of the situation of Harbin budget management,it is pro- posed to strengthen the cooperation of performance of management and department budget and establish incentive mechanism. The efficient mechanism includes budgetary planning with a tar- get, monitor-based budget with execution, finished budget with assessment, and results with feedback, and application of the feedback, hoping to provide theoretical support for improving budget management proficiency and financial expenditure efficiency.
出处
《哈尔滨学院学报》
2013年第11期53-55,共3页
Journal of Harbin University
关键词
财政
预算
绩效管理
finance
budget
performance efficiency