国家重点实验室专项经费绩效预算管理方式应用于其他财政专项管理的思考  

THE APPLICATION OF THE PERFORMANCE BUDGET MANAGEMENT METHOD OF SPECIAL FUND FOR THE STATE KEY LABORATORY IN OTHER SPECIAL FUNDS MANAGEMENT

作　　者：高文洪[1] 李锋[1] 

机构地区：[1]中国农业科学院财务局,北京100081

出　　处：《农业科研经济管理》2016年第4期21-23,共3页Management for Economy in Agricultural Scientific Research

摘　　要：绩效预算是我国部门预算管理改革的重要内容。国家重点实验室专项经费绩效预算安排机制,是财政科研经费绩效预算的典型示例。文章通过剖析国家重点实验室专项经费绩效考评管理机制,对国家重点实验室绩效预算机制推广应用于其他财政专项的范围、考评指标、考评工作方法、考评结果应用等方面提出了意见建议。Budget based on performance assessment is an important part of the reform of the department budget management in China. The special fund for the state key laboratory is a typical example of budget based on performance assessment in financial research funds. Through the analysis of the mechanism of special fund of the state key laboratory, this article put forward the opinions and suggestions on the application of the mechanism in other financial research funds, from the aspects of the range of the application, assessment index, assessment method, and the application of assessment results.

关 键 词：绩效预算 国家重点实验室 财政专项 绩效考评 

分 类 号：F812.3[经济管理—财政学]