我国政府公共预算绩效导向改革研究

发布时间：2018-03-14 07:56

本文选题：公共预算　切入点：绩效管理　出处：《经济视角(上旬刊)》2015年06期 　论文类型：期刊论文

【摘要】：公共预算的绩效管理是政府绩效管理体系中的重要内容,更是政府绩效管理方式改革的核心。在我国,财政管理部门所面临的最大压力来自于在较长期的经济活动中,我国财政支出的规模虽呈现持续增长势态但效率却始终低下的问题。由此可见,构建绩效导向型公共预算管理体系、实行政府公共预算的绩效管理势在必行。本文从政府公共预算的概念和功能出发,结合绩效管理的相关内容,将公共预算绩效管理的特点与中国国情相结合,深入分析了我国构建公共预算绩效管理制度体系的必然性和可行性。通过对公共选择理论、新公共管理理论、委托代理理论、内部人控制理论等公共预算的绩效管理理论基础的研究,指出国政府公共预算绩效管理中存在的问题,并在绩效预算改革方面总结提出了一些有益的建议,促进政府公共预算朝更好的方向发展。
[Abstract]:The performance management of public budget is an important part of the government performance management system, and it is also the core of the reform of the government performance management mode. In our country, the biggest pressure faced by the financial management departments comes from the long-term economic activities. Although the scale of fiscal expenditure in our country is increasing continuously, the efficiency is always low. Thus, it can be seen that the construction of performance-oriented public budget management system, It is imperative to implement the performance management of government public budget. This paper combines the characteristics of public budget performance management with the national conditions of China, starting from the concept and function of government public budget and combining the relevant contents of performance management. The necessity and feasibility of constructing the system of public budget performance management in China are analyzed in depth. Through the theory of public choice, the theory of new public management, the theory of principal-agent, The research on the theoretical basis of performance management of public budget, such as insider control theory, points out the problems existing in the performance management of public budget of national government, and summarizes and puts forward some useful suggestions on the reform of performance budget. To promote the development of the government's public budget in a better direction.
【作者单位】：吉林大学经济学院;
【分类号】：F812.3

【相似文献】