浅析预算绩效管理中的成本收益分析法  

Analysis on the cost-benefit analysis method in budget performance management

作　　者：陈诚敏之 Chen Chengminzhi(Finance Bureau of Nanjing Jiangbei New District Management Committee,Nanjing,Jiangsu,210031)

机构地区：[1]南京市江北新区管委会财政局政策法规办,江苏南京210031

出　　处：《市场周刊》2021年第11期123-126,共4页Market Weekly

摘　　要：成本收益法作为发达国家预算绩效管理的核心工具,历经几十年的发展,已形成了一套完备的体系。目前,成本收益分析法已成为我国各级政府开展预算绩效管理,尤其是绩效评价工作的重要评价方法。文章对预算绩效全过程管理中成本收益分析发挥的作用进行分析,找出现阶段存在的不足并对我国绩效管理中成本收益分析的发展进行展望。Cost-benefit analysis method is an important tool for the performance management in the international developed countries.In recent years,the cost-benefit analysis method has become a main popular evaluation mathod for budget performance management in China and especially in the field of performance evaluation.This essay attempts to analysize the function of this method during the full-process budget manangement and study the difficulties.Then,some countermeasures are put forward so as to resovle the problems.

关 键 词：预算绩效管理 成本收益法 绩效评价 

分 类 号：F812.2[经济管理—财政学]