基于绩效视角下论我国事业单位预算方法

On the Budget Method of Public Institutions in China from the Perspective of Performance

事业单位预算管理工作处于内部管理的核心地位,而预算方法的科学化是事业单位自身科学化管理的重要体现,其既是优化事业单位资源配置的标准,同时也是开展预算控制的核心载体。鉴于此,该文基于绩效视角下对我国事业单位预算方法展开了详细论述,重点从6个方面阐述了如何正确地基于绩效视角下优化事业单位预算方法,旨在为事业单位预算工作的有效开展提供理论支撑。

The budget management of public institutions is in the core position of internal management.The scientization of budget method is an important embodiment of the scientific management of public institutions.It is not only the standard to optimize the resource allocation of public institutions,but also the core carrier to carry out budget control.In view of this,this article has launched a detailed discussion on the budget method of public institutions in our country from the perspective of performance,focusing on six aspects of how to correctly optimize the budget method of public institutions from the perspective of performance,aiming to provide a theory for the effective development of budget work in public institutions support.