教育部门整体预算绩效目标体系构建浅析

A brief analysis on the construction of the overall budget performance goal system of education department

部门整体绩效管理是近年来我国各地预算绩效管理工作的探索热点。教育部门整体绩效目标体系构建普遍存在绩效目标考察范围难界定、具体绩效目标设定存在技术障碍、绩效目标体系各要素逻辑难理清等难点。对此,应以"职能-规划-重点任务"为主线,递推形成绩效目标框架;结合各类资金特点,设计指标体系;合理选择绩效标准,确定目标值。

Department overall performance management is a hot topic of budget performance management in recent years.For the construction of the overall performance goal system of the education department, there are many difficulties, such as the difficulty in defining the scope of performance goal investigation, the technical obstacles in setting specific performance goals, and the difficulty in clarifying the logic of various elements of the performance goal system.In this regard, we should take "function-planning-key tasks" as the main line, and form the performance target framework recursively.Combined with the characteristics of various funds, design the index system;Reasonable selection of performance standards, determine the target value.