摘要
大数据背景下新兴技术的发展为我国预算绩效评价提供了思路和方向。通过梳理和分析A市财政预算绩效评价运行现状与问题,利用大数据技术从绩效信息共享、预算绩效指标库建设和动态预算绩效评价体系建设等方面,全方位优化和改进预算绩效评价工作,旨在逐步构建预算绩效评价管理信息化平台,为实现预算绩效评价数字化转型提供借鉴。
Budget performance evaluation is an important means for local governments to implement public responsibilities and promote governance capabilities.Its efficiency is directly related to the efficiency of the use of fiscal funds and the optimal allocation of public resources.How to give full play to the role of government budget performance evaluation to meet the needs of increasing the use of fiscal funds The goal of quality and efficiency,and the ability to provide real-time shared,scientific,and effective performance evaluation for the budget performance management has become a key issue that needs to be optimized after the implementation of comprehensive budget performance management.The development of emerging technologies in the context of big data provides ideas and directions for China’s budget performance evaluation.By sorting out and analyzing the current status and problems of city A’s fiscal budget performance evaluation,using big data technology from performance information sharing,budget performance indicator library construction and The construction of dynamic budget performance evaluation system and other comprehensive optimization and improvement of financial budget performance evaluation work aims to gradually build a budget performance evaluation management information platform to provide a reference for the realization of the digital transformation of budget performance evaluation.
作者
何亚伟
曹方林
牛永芹
He Yawei;Cao Fanglin;Niu Yongqin(SchoolofAccounting,Anhui Business College of Vocational Technology,Wuhu Anhui 241002)
基金
安徽省质量工程项目(2021jyxm0471)
安徽商贸职业技术学院科研项目(2021KZZ02)。