基层财政预算绩效管理制度建设缺陷及因应对策——基于岳阳市绩效管理大调查的分析

Defects in Grass-Roots Performance Management System of Financial Budget and Their Countermeasures: Based on the Analysis of Performance Management Survey in Yueyang City

目前我国进入全面实施预算绩效管理的关键时期。基层地方政府和财政部门为强化对预算绩效工作的管理,首要任务之一是建立健全绩效管理制度。以岳阳市为例,分析了基层财政预算绩效管理制度建设现状及存在的制度覆盖不完全等缺陷,提出从加强顶层设计、前移绩效关口、分层设计制度和优化制度管理四个方面进行制度建设,旨在进一步提升基层财政预算绩效管理制度建设水平,全面推进预算绩效管理体系建设。

Currently, China is in the critical stage of comprehensively implementing the budget performance management. To strengthen the management of budget performance, one of the first tasks of the local government and the financial department is to establish a sound budget performance management system. With the further research on the market, this paper analyzes the current construction situation of the grass-roots performance management of financial budget and defects, such as the incompleteness of the current system by taking Yueyang City as an example. And the paper puts forward the countermeasures and suggestions for system construction in four aspects, which include strengthening the top-level design, moving forward the performance barrier, establishing hierarchical design system and optimizing the system management. It aims to further improve the construction of grass-roots performance management system of financial budget and comprehensively promote the construction of budget performance management system.