摘要
广州市从2004年开始积极推进预算绩效管理改革,经过不断发展和提升,逐步构建了以预算绩效管理办法为核心,以绩效目标、运行监控、绩效评价、结果应用及内部规程五香配套措施为补充的"1+5"预算绩效管理体系和"全方位、全过程、全覆盖、全公开"的预算绩效管理模式。改革提升了各部门各区绩效优先的管理理念,提高了预算的准确性和执行力,优化了财政资源配置。
Guangzhou has actively promoted the performa nce management reform of government budgeting since2004.Through years of development,the"1+5"performance management system has been built,which focuses on the performance management methods supported by performance objectives,performance supervision,performance evaluation,performance information use and internal requirements.At the same time,a performance management model featured by full-involvement,full-process,full-coverage and full-open is also built.The reform has contributed to the establishment of performance priority idea,increased the accuracy and execution of budgeting and improved the fiscal resources allocation.
作者
广州市财政局
Bureau of Public Finance of Guangzhou Municipality
出处
《财政科学》
2018年第11期42-47,52,共7页
Fiscal Science
关键词
预算绩效管理
财政改革
绩效目标
绩效评价
Performance Management of Budgeting
Fiscal Reform
Performance Targets
Performance Evaluation