摘要
加强和改进人大预算绩效监督对于完善发展人大预算审查监督制度、支持和推动全面实施预算绩效管理改革具有重要意义。新形势下,地方各级人大应坚持强化绩效监督理念,扎实筑牢绩效监督基础,准确把握绩效监督重点,不断完善监督制度机制,推动人大预算审查监督向绩效拓展、向纵深发展。
It is of great significance to strengthening and improving the budget performance supervision of the People's Congress,not only for improving the system of budget review and supervision of the People's Congress,but also for supporting and promoting the overall implementation of budget performance management reform.Under the new situation,the Local People's Congresses should adhere to the idea of strengthening performance supervision,lay a solid foundation,accurately grasp the key points,constantly improve systems and mechanisms,extend the NPC Budget Review and supervision to performance and develop in depth.
作者
郭巍
李文芮
陈玉方
Guo Wei;Li Wenrui;Chen Yufang
出处
《财政科学》
2020年第12期92-99,共8页
Fiscal Science
关键词
人大预算
绩效监督
预算绩效管理
NPC Budget
Performance Supervision
Budget Performance Management