县级财政全面实施预算绩效管理探究

Research on the Full Implementation of Budget Performance Management in County Finance

全面实施预算绩效管理是公共财政的内在要求,是深化财税体制改革、建立现代财政制度的需要,同时是一项创新型的管理工程。尤其是在目前财政收支矛盾显著突出的新形势下,全面实施预算绩效管理工作,对提升财政资金使用效益、优化资源配置、节约成本、提高政府部门服务质量、强化政府责任意识具有重要作用,成为政府向内挖潜、提升政策效能和资金使用效益的利器。文章分析了县级财政全面实施预算绩效管理的要求,阐述了县级财政全面实施预算绩效管理的重要作用,并提出了县级财政全面实施预算绩效管理的措施,以供参考。

The full implementation of budget performance management is not only the internal requirement of public finance,the need of deepening the reform of the fiscal and taxation system and establishment of modern financial system,but also an innovative management project.Especially in the new situation where the contradiction between fiscal revenue and expenditure is prominent,the full implementation of budget performance management plays an important role in improving the efficiency of the use of financial funds,optimizing the allocation of resources,saving costs,improving the service quality of government departments,and strengthening the sense of government responsibility,which has become a powerful tool for the government to tap inward potential,improve policy effectiveness and fund use efficiency.This paper analyzes the requirements for the full implementation of budget performance management in county finance,expounds the important role of full implementation of budget performance management in county finance,and puts forward measures for the full implementation of budget performance management in county finance for reference.