绩效预算管理改革实践——一个国际比较的分析框架  

Reform Practice of Performance Budgeting Management——Based on an Analysis Frame of International Comparison

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：《山西财经大学学报》2008年第11期18-23,共6页Journal of Shanxi University of Finance and Economics

基　　金：国家社科基金"基于结果导向的绩效预算改革研究"(05BJY096)

摘　　要：目前,绩效预算管理改革正成为西方各国政府增强责任感、透明度和持续运营能力的有效途径,代表了国际上公共管理改革的潮流。为了积极稳妥地推进我国的绩效预算管理改革,需要建立一个国际比较的分析框架,对绩效预算管理的改革动因、控制模式、实现路径、制度框架、绩效信息等多个方面进行解析,从而在国际经验和本国实践之间寻求一种适当的平衡。Now, the reform practice of performance budgeting management is gradually becoming an effective way for governments in different countries to strengthen performance, accountability, transparency and sustaining operation ability. And they have represented the current tide of international public management reform. In order to promote the reform practice of performance budgeting management actively and reliably, we should build an analysis frame of international comparison on reform practice from many aspect, and realize the balance of home and abroad.

关 键 词：绩效预算管理 国际比较 绩效评价 

分 类 号：F810.6[经济管理—财政学]