| 新绩效预算及其对中国预算改革的启示 |
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| 引用本文： | 唐文靓.新绩效预算及其对中国预算改革的启示[J].山东工商学院学报,2006,20(4):65-68. |
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| 作者姓名： | 唐文靓 |
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| 作者单位： | 厦门大学,管理学院,福建,厦门361005 |
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| 摘 要： | 新绩效预算具有财政目标和财政总额集中控制、支出灵活、绩效指标易量化的特点,但在具体实施过程中出现了技术评价困难、行政部门和立法部门难以协调等问题,需要在指标体系、评价标准和计量方法创新方面有所突破,才能达到预期效果。
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| 关 键 词： | 新绩效预算 预算改革 财政目标 |
| 文章编号： | 1672-5956（2006）04-0065-04 |
| 收稿时间： | 2005-11-30 |
| 修稿时间： | 2005年11月30 |
New Performance Budgeting and its Implication to Chinese Budgeting Reform |
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| TANG Wen-liang.New Performance Budgeting and its Implication to Chinese Budgeting Reform[J].Journal of Shandong Institute of Business and Technology,2006,20(4):65-68. |
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| Authors: | TANG Wen-liang |
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| Abstract: | The basic features of New Performance Budgeting(NPB) are centralized-control of fiscal goal and fiscal amount,agile expenditure and facile quantization of performance indices.But there are some difficulties in the implement,such as technical appraisement and harmonization between administration section and legislative.So the expected effect of NPB needs innovation in the indices system,appraisement standard and measurement methods. |
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| Keywords: | New Performance Budgeting budgeting reform fiscal goal |
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