预算绩效管理的江苏实践——基于市县预算绩效管理的分析  

The Practice of Jiangsu in Budget Performance Management——Based on the Performance Management Analysis of the City and County

作　　者：高玮[1] 来源 Gao Wei;Lai Yuan

机构地区：[1]江苏省财政科学研究所

出　　处：《财政科学》2019年第10期128-133,共6页Fiscal Science

摘　　要：近年来,江苏省积极推进预算绩效管理工作,市县财政部门有效开展了多种形式的探索,包括开展绩效目标论证、规范第三方机构绩效评价工作规程等措施,但预算绩效管理工作中仍存在绩效目标与结果反馈关联性不强、绩效评价结果运用方式相对单一等不足,还需要进一步规范绩效目标设置,加强绩效目标审核管理,提升部门预算绩效目标编制的质量。In recent years,Jiangsu Province has actively promoted the budget performance management,and the municipal and county financial departments have effectively carried out various forms of exploration,including the demonstration of performance objectives,the standardization of the third-party organization's performance evaluation work procedures and other measures.However,there are still shortcomings in the budget performance management,such as the weak correlation between performance objectives and results feedback,the relatively single application of performance evaluation results and so on.We need to further standardize the setting of performance objectives,strengthen the management of performance objectives review,and improve the quality of department budget performance objectives.

关 键 词：预算绩效管理 绩效目标 评价结果应用 

分 类 号：F812.3[经济管理—财政学]