浅析我国在绩效预算管理中存在的问题以及对策

绩效预算是一种价值管理形式,它把市场经济的一些基本理念融入公共管理之中,从而有效地降低了政府提供公共品的成本,提高了财政支出的效率。它不仅是一种预算方法的改变,而且是整个政府管理理念的一次革命。本文通过对我国目前绩效预算管理中存在的问题,探索性的提出绩效预算改革的对策。

Existing Problems in China's Performance Budget Management and the Countermeasures

The performance budget is a kind of form of value management,it puts some basic ideas of market economy into the public management,thus it can effectively reduce the cost of providing the public goods for government and improve the efficiency of the financial expenditure.It is not only a change of budget method,but also is a revolution of the whole government management concept.This paper proposed exploratory countermeasures to the reform of performance budget through the analysis of existing problems in current China’s performance budget management.