事业单位全面预算绩效管理问题研究

Research on Comprehensive Budget Performance Management in Public Institutions

从预算管理、绩效管理的现状,以及预算绩效管理各环节的不足出发,针对预算绩效管理的不足,借鉴全面预算绩效管理的整体框架,提出改进预算绩效管理的策略。以战略为导向,以内部控制为基础,以绩效为目标,以信息化为手段,确立了预算绩效管理体系的总体思路,并提出了全过程预算绩效管理的优化建议。重点从预算绩效管理流程、预算编制、预算执行、预算评价、预算结果应用等方面,提出了完善事业单位预算绩效管理体系的建议。

The current situation of budget management and performance management with the shortcomings of each link in budget performance management is analyzed with the reasons in depth.In response to the shortcomings of budget performance management,it draws on the overall framework of comprehensive budget performance management and proposes strategies to improve budget performance management.Taking strategy as the guidance,internal control as the foundation,performance as the goal,and informatization as the means,the overall idea of the budget performance management system has been established,and optimization suggestions for the entire process of budget performance management have been proposed.Suggestions were put forward to improve the budget performance management system of public institutions,focusing on aspects such as budget performance management process,budget preparation,budget execution,budget evaluation,and application of budget results.