数字化背景下行政事业单位预算绩效管理

Budget Performance Management in Administrative Institutions Under the Background of Digitization

在行政事业单位的预算绩效管理工作中,为促使基层财政工作落地见效,打通“最后一公里”,需要细化预算绩效管理工作流程,确定预算绩效评价标准,并形成从部门职责到工作任务再到项目绩效目标的管理体系。依托于全面自评、部分复核、重点评价的工作思路,形成预算绩效评价管理机制,以数字财政建设作为基本导向,始终秉承最高站位、最优方案、最强保障的基本原则,持续推进行政事业单位预算绩效管理工作的数字化转型,提高财政管理的数字化和智能化水平。基于此,文章针对数字化背景下行政事业单位的预算绩效管理工作展开研究,并提出具体管理措施,以供参考。

In the budget performance management of administrative institutions,it is necessary to refine the workflow of budget performance management,determine the evaluation standards of budget performance,and form a management system from department responsibilities to work tasks and then to project performance objectives.The purpose is to promote the implementation and effectiveness of grassroots financial work,and to bridge the"last mile".Administrative institutions need to rely on a comprehensive self-evaluation,partial review,and key evaluation approach to form a budget performance evaluation management mechanism.They also need to take the construction of digital finance as the basic guidance,always adhere to the basic principles of the highest position,the best plan,and the strongest guarantee,continuously promote the digital transformation of budget performance management in administrative institutions.These can improve the digitalization and intelligence level of financial management.Based on this,the paper conducts research on budget performance management in administrative institutions under the background of digitalization,and pr oposes specific management measures for reference.