美国国家科学基金会部门预算绩效报告叙事分析及启示  

A Narrative Analysis and Enlightenment of National Science Foundation's Performance Report

作　　者：李金磊 刘泽雯 LI Jin-lei;LIU Ze-wen(Bureau of Finance,National Natural Science Foundation of China,Beijing 100085;University of Science and Technology Beijing,Beijing 100083)

机构地区：[1]国家自然科学基金委员会 [2]北京科技大学文法学院

出　　处：《财务与金融》2022年第1期37-41,共5页Accounting and Finance

摘　　要：政府部门预算绩效报告是提高部门资源配置效率和使用效益,落实部门治理责任的重要制度安排。目前,我国已开展了项目支出绩效报告编报和公开实践。部门预算整体绩效报告如何呈现仍是推进预算绩效管理改革的难点。美国国家科学基金会较早开展了预算绩效管理实践,形成了一套较为成熟的报告体系。对美国国家科学基金会实施部门绩效报告的制度框架、报告形式和内容演进开展研究和分析,能为我国实施部门预算绩效报告提供启示和借鉴。Government department budget performance report is an important institutional arrangement for improving departmental resource allocation efficiency and utilization efficiency,and implementing departmental governance responsibilities.At present,China has carried out the practice of compiling and publicizing project performance reports.How to present the departmental budget overall performance report is still a challenge in budget performance management reform.The National Science Foundation of the United States has carried out the budget performance management practice and formed a relatively mature reporting system.By conducting research and analysis on the institutional framework and the evolution of the report form and content,it provides enlightenment and reference for the implementation of departmental budget performance reports of China.

关 键 词：部门预算绩效报告 编报 公开 

分 类 号：F830[经济管理—金融学]