面向绩效预算的基层单位预算绩效评价指标体系规划  

The Construction of Budget Performance Evaluation Indicator System Towards Performance Budgeting for the Basic Unit

作　　者：吴勋[1] 张晓岚[1] 

机构地区：[1]西安交通大学经济与金融学院,西安710061

出　　处：《经济问题》2008年第9期101-104,共4页On Economic Problems

基　　金：全国教育科学“十一五”规划项目(DFA060116);上海市教育委员会科研创新项目(08ZS93)

摘　　要：剖析财政部近期预算绩效评价部署与远期绩效预算改革定位的政策基调,提出面向绩效预算的预算绩效评价视角,整合绩效目标与预算管理流程,规划绩效预算导向的基层单位预算绩效评价指标体系,弥补现阶段国家主要以中央部门为对象的重点专项预算资金局部试点的制度缺陷。Based on the strategic orientation of Financial Ministry to push forward the budget performance evaluation system in the near future and the performance budgeting reform at a specified future date, this essay induces the budget performance evaluation angel towards performance budgeting. Through the integration of performance objects and budget management procedure, it designs the budget performance evaluation indicators system towards performance budgeting for the basic unit; Thus makes up the experimental weakness of the important items budget funds of central budget at the present stage.

关 键 词：绩效预算 预算绩效评价 基层单位 评价指标 

分 类 号：F812.3[经济管理—财政学]