行政事业单位预算绩效管理存在的问题与对策

Problems and Countermeasures of Budget Performance Management in Administrative Public Institutions

行政事业单位开展预算绩效管理能提高资金使用率,为单位创造更大的经济效益,同时也能提升单位的公信力,所以行政事业单位应重视预算绩效管理工作。然而,目前部分行政事业单位在进行预算绩效管理的过程中还存在一定的问题,如没有建立完善的预算绩效管理机制、没有充分利用绩效考核结果提高预算管理水平、预算绩效考核指标设置不科学等,影响了行政事业单位预算绩效管理工作的正常开展。基于此,分析了行政事业单位预算绩效管理存在的问题,并从预算绩效管理机制、预算绩效考核结果、预算绩效考核指标三个方面出发,探讨了行政事业单位预算绩效管理的优化策略。

Budget performance management undertaken by administrative public institutions can enhance fund utilization efficiency,generate greater economic benefits for the institution,and also elevate its credibility.Therefore,administrative public institutions should prioritize budget performance management.However,certain problems persist in the process of budget performance management within some administrative public institutions,including the absence of a well-established budget performance management mechanism,inadequate utilization of performance assessment results to enhance budget management,and the setting of impractical budget performance assessment indicators,which hinder the smooth execution of budget performance management in administrative public institutions.Based on this,the paper analyzes the problems within budget performance management of administrative public institutions and explores optimization strategies for budget performance management in administrative public institutions,focusing on three aspects:the budget performance management mechanism,performance assessment results,and budget performance assessment indicators.