预算绩效管理研究及其启示

以结果为导向的预算绩效管理是深化部门预算改革的客观需要和推进政府体制改革的有效手段,也应该是我国预算改革的最终目标。本文在对预算绩效管理进行分析的基础上,探讨了在实行预算绩效管理过程中存在的一些问题,同时分析了预算绩效管理对基层人民银行财务管理的影响,并结合基层人民银行实际,提出推行预算绩效管理的对策建议。

Research on the Budget Performance Management and Its Enlightenment

The result-guide budget performance management is not only necessary for the reform of department-budget system, but also effective for the reform of political system. So it should be the ultimate goal of the budget reform of China. Based on the analysis of the budget performance management, the paper discusses the problems existed, and analyzes the effects on the financial management of PBC’s local branches. In the end, the countermeasures and suggestions of strengthening budget performance management are given.