关于我国绩效预算管理改革的研究:比较与启示  

A Study on the Performance Budget Management Reform of Our Country:Comparison and Revelation

作　　者：张宇蕊[1] 陈纪瑜[1] 

机构地区：[1]湖南大学会计学院,湖南长沙410079

出　　处：《经济经纬》2008年第6期77-79,共3页Economic Survey

基　　金：国家社科基金项目(05BJY096)的阶段性研究成果

摘　　要：目前我国绩效预算管理改革实践和新公共管理运动下的国际潮流体现出强烈的呼应性和清晰的耦合轨迹。为积极稳妥地推进我国绩效预算管理改革,需要进一步从改革动因、控制模式、实现路径、制度框架等多个方面入手,比较和解析国内外改革实务的差异,同时吸取借鉴一些成熟有效的管理思路和办法。At present, the reform practice of performance budget management in China is in response to the international trend in the new public management campaign and they show clear coulping track. In order to promote the reform practice of performance budgeting management actively and reliably in our country, it is needed to compare and analyse the differences in reform practice at home and abroad from the aspects of reform motive, control mode, realization route, system framework ete and assimilate some mature and effective management ideas and methods and use them for reference.

关 键 词：绩效预算管理 财政支出 绩效评价 

分 类 号：F235[经济管理—会计学]