行政事业单位全面推进预算绩效管理的问题与对策探析

Research on Problems and Paths of Comprehensively Promoting Budget Performance Management in Administrative Institutions

实施全面预算绩效管理既是我国深化财税体制改革的重要举措,也是建立健全政府财政制度的重要手段之一。“十四五”规划中明确提出深化预算绩效管理制度改革,全面推进各项财政支出的预算管理和绩效评价的要求。对以财政拨款为主要资金来源的行政事业单位来讲,实施预算绩效管理有利于最大限度提高财政预算资金的使用效益和配置效率。同时,全面预算绩效管理也是增强行政事业单位政务公信力和执行力的重要途径。通过研究其推进预算绩效管理的问题和挑战,并提出相关建议,有利于提高其社会效益,实现资源的合理配置。

The implementation of comprehensive budget performance management is not only an important measure to deepen the reform of fiscal and taxation system in China,but also one of the important means to establish and improve the government financial system.The 14th Five-year Plan clearly puts forward the requirements of deepening the reform of the budget performance management system and comprehensively promoting the budget management and performance evaluation of fiscal expenditures.For the administrative institutions with financial allocation as the main source of funds,the implementation of budget performance management is beneficial to maximize the use efficiency of fund use and allocation efficiency.At the same time,comprehensive budget performance management is also an important way to enhance the credibility and executive power of administrative institutions.By studying the current situation and challenges of budget performance management and putting forward relevant suggestions,the paper is to improve its social benefits and realize the rational allocation of resources.