摘要
随着经济形势的不断优化,预算绩效管理成为新时期财政管理改革的关键部分。为进一步促进我国经济发展,需要结合实际情况进行针对性改革,以优化预算绩效管理。阐述了实施预算绩效管理的意义,分析了影响预算绩效管理的因素,并提出了新时期优化地方政府预算绩效管理的路径。
With the continuous optimization of the economic situation,budget performance management has become a key part of financial management reform in the new era.In order to further promote China's economic development,it is necessary to carry out targeted reforms in light of the actual situation to optimize budget performance management.This paper expounds the significance of implementing budget performance management,analyzes the factors affecting budget performance management,and puts forward the path of optimizing local government budget performance management in the new era.
作者
张怡秋
ZHANG Yi-qiu(Finance Bureau,Lanshan District,Linyi City)
出处
《当代会计》
2023年第5期169-171,共3页
Contemporary Accounting
关键词
预算绩效管理
地方政府
新时期
优化路径
budget performance management
local government
new era
optimize the path