发达国家公共财政管理改革对中国的启示与借鉴

传统的政府预算在大部分历史中都牢牢地与公共资源的投入相联接。近年来,预算必须与结果导向绩效挂钩这一革命性思想,被带入政府预算和公共财政管理系统,“只问投入、不问结果”的传统预算模式和理念被打破,政府预算系统再次成为革新传统公共管理模式和理念的舞台。

The Revelation from the Reform of Public Financial Governance in Developed Countries

Investment on public resources refers much to the traditional budget in history. In recent years, the revolutionary idea that the budget must in accordance with the performance is brought into the government budget and public financial governance system. The traditional idea that investment is important while the result doesn't matter much, is broken. Government budget system will again become the stage for the reform of traditional governance model.