财政分权与绩效管理  

The Fiscal Decentralization and Performance Management

作　　者：彭锻炼[1] 

机构地区：[1]上海立信会计学院财税学院,上海201620

出　　处：《广西财经学院学报》2011年第6期60-64,共5页Journal of Guangxi University of Finance and Economics

基　　金：上海市上海立信会计学院重点学科财政税务专业建设项目(1130IA1308)

摘　　要：财政分权和绩效管理是目前世界上公共经济领域两个热门的改革话题,但财政分权与绩效管理之间到底是一种怎样的关系?存不存在两者相互促进、协调发展的关系呢?它们之间的这种关系对深化我国的财政分权和推进我国的绩效管理又有何启示意义和指导作用呢?在梳理已有研究成果的基础上,从规范分析和实证分析两方面研究财政分权与绩效管理之间相互促进、协调发展的关系,并从这种相互促进、协调发展的关系出发,提出深化我国财政分权、推进我国绩效管理的看法和建议。Fiscal decentralization and performance management are two focuses for reform in the area of public economy.In fact,what is the relationship between fiscal decentralization and performance management？ Is there a relationship such as mutual promotion and coordinated development between them？ What is the enlightenment and guidance role of this relationship on deepening fiscal decentralization and promoting performance management in China？ On the basis of sorting research results,this paper studies the relationship such as mutual promotion and coordinated development between them from normative analysis and empirical analysis.In view of this relationship,the paper proposes some recommendations on deepening fiscal decentralization and promoting performance management in China.

关 键 词：财政分权 绩效管理 相互促进 协调发展 

分 类 号：F810.2[经济管理—财政学]