浅谈基层政府绩效预算改革基础理论与制度建设——以保定市莲池区为例  

Basic Theory and System Construction of Performance Budget Reform of Grassroots Government——Taking Lianchi District of Baoding as An Example

作　　者：冯楠 FENG Nan(Baoding Lianchi District Finance Bureau,Baoding Hebei 071000,China)

机构地区：[1]保定市莲池区财政局,河北保定071000

出　　处：《河北软件职业技术学院学报》2022年第1期68-71,共4页Journal of Hebei Software Institute

摘　　要：绩效预算管理是新时期推进财政体制改革和政府治理能力提升的内在需求,也是深化财税体制改革、建立现代财政制度、提升公共服务质量的重要途径,实施绩效预算管理改革是历史的必然选择。基层政府在绩效预算管理工作取得积极进展的同时,受制度、观念、技术等因素的制约,提高财政资金使用绩效的力度还不够。应当立足基层政府管理实际,通过信息化建设、人才队伍建设和管理制度建设等,进一步加强绩效预算管理,提升基层政府预算管理水平。Performance budget management is the internal demand for promoting fiscal system reform and improving government governance capacity in the new era,and also an important way to deepen fiscal and tax system reform,establish a modern fiscal system,and improve the quality of public service.The implementation of performance budget management reform is an inevitable choice in history.While grassroots governments have made positive progress in performance budget management,their efforts to improve the performance of fiscal fund use are still insufficient due to institutional,conceptual and technological constraints.We should,based on the actual management of local governments,through such means as information technology construction,personnel training and management system construction,further strengthen the performance budget management and improve its level of local governments.

关 键 词：绩效预算 基层政府 绩效评价 一体化管理 

分 类 号：F812.3[经济管理—财政学]