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关于推进县级预算绩效管理全方位全过程全覆盖的思考 被引量:5

Thinking on Promoting County Budget Performance Management of all Directions,all Processes and all Coverage
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摘要 本文从当前县级预算绩效管理改革取得的阶段性成果出发,分析预算绩效意识薄弱、绩效管理机制不畅、指标体系建设不够科学、绩效自评不够严格、绩效责任约束作用不强、进展不够平衡等问题。提出县级要顺应时代变革大势,认真贯彻落实《中共中央国务院关于全面实施预算绩效管理的意见》和上级决策部署,牢固树立"用钱必问效、无效必问责"的绩效管理理念,统筹谋划,精准施策,全面推进预算绩效管理全方位、全过程、全覆盖,让财政资源配置更加科学高效。 At present,the county budget performance management reform has achieved phased results,but there are still some problems,such as weak budget performance awareness,poor performance management mechanism,unscientific construction of indicator system,not strict performance self-evaluation,weak performance responsibility constraint,and unbalanced progress.The county level should comply with the trend of the times,conscientiously implement the opinions of the CPC Central Committee and the State Council on the comprehensive implementation of budget performance management and the superior’s decision-making and deployment,firmly establish the performance management concept of"using money must be effective,ineffective must be accountable"plan as a whole,implement precise policies,comprehensively promote the budget performance management in all aspects,in all processes,and in all coverage,so as to make the allocation of fiscal resources more scientific and efficient.
作者 段万兵 夏义新 姚继刚 Duan Wanbing;Xia Yixin;Yao Jigang
出处 《财政科学》 2020年第8期132-138,共7页 Fiscal Science
关键词 县级财政 预算绩效管理 财政资源配置 County-level Finance Budget Performance Management Fiscal Resource Allocation
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