论目标管理在绩效预算评价中的统领性

发布时间：2018-02-03 01:23

本文关键词： 目标管理绩效预算统领性　出处：《经济研究参考》2016年31期 　论文类型：期刊论文

【摘要】：依照2014年8月31日颁布的《预算法》要求,健全预算绩效管理机制,全面推进预算绩效管理工作,强化支出责任和绩效意识,逐步将绩效管理范围覆盖各级预算单位和所有财政资金,已成为我国政府预算管理的重中之重。尤其在面临经济新常态、财政收支"剪刀差"愈发突出的大环境下显得尤为必要。为此,科学推进绩效预算评价工作,全面提升绩效预算评价质量是关键环节所在。本文立足目标管理视角,结合我国现行绩效预算评价工作目标管理的现行做法,认为强调目标管理在绩效预算评价中的统领地位是确保绩效评价工作提质增效的核心要务。
[Abstract]:In accordance with the requirements of the Budget Law promulgated in August 31st 2014, we should improve the budget performance management mechanism, comprehensively promote the budget performance management, and strengthen the expenditure responsibility and performance awareness. Gradually coverage of performance management at all levels of budget units and all financial funds, has become the top priority of our government budget management, especially in the face of the new normal economy. Financial revenue and expenditure "scissors" increasingly prominent in the general environment is particularly necessary. Therefore, the scientific promotion of performance budget evaluation. Improving the quality of performance budget evaluation is the key link. This paper based on the perspective of goal management, combined with the current performance budget evaluation of the current practice of objective management. It is considered that emphasizing the dominant position of objective management in performance budget evaluation is the core task to ensure the improvement of quality and efficiency in performance evaluation.
【作者单位】：北京工商大学经济学院;
【分类号】：F812.3
【正文快照】： 从管理学范畴看,绩效界定为业绩和成效,是组织期望的结果,也是组织为实现其目标而展现在不同层面上的有效输出(成果)。而绩效管理则是各级管理者为了达到组织目标共同参与的绩效计划制定、绩效辅导沟通、绩效考核评价、绩效结果应用、绩效目标提升的持续循环过程。其中,绩效目

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