作业预算绩效评价的瓶颈、机制与策略探析  

Analysis on the bottleneck,mechanism and strategy of performance evaluation of homework budget

作　　者：方国安[1] FANG Guoan(Shanghai Institute of Geological Survey,Shanghai 200072,China)

机构地区：[1]上海市地质调查研究院,上海200072

出　　处：《上海国土资源》2022年第2期117-120,共4页Shanghai Land & Resources

摘　　要：全面预算绩效管理是我国预算管理的新模式,是对“注重结果导向、强调成本效益、加强绩效评价”为主要特征的预算管理工作的顶层设计和统筹谋略。作业预算绩效管理是一种基于作业成本法的预算绩效管理方法,是对全面预算管理的理论探索和实践示范。本文阐述了作业预算、作业预算绩效评价的内涵与评价目标,梳理了影响作业预算绩效评价的主要问题和瓶颈,分析了绩效评价的主要原则和关键程序,探索性提出了作业预算绩效评价的实施策略。Comprehensive budget performance management is a new model of budget management in China.It is the top-level design and overall planning of budget management,which is characterized by"result-oriented,cost-effectiveness and performance evaluation".Activity-based budget performance management is a budget performance management method based on activity-based costing,which is a theoretical exploration and practical demonstration of comprehensive budget management.This paper expounds the connotation and evaluation target of activity-based budget and performance evaluation,sorts out the main problems and bottlenecks affecting the performance evaluation of activity-based budget,analyzes the main principles and key procedures of performance evaluation,and exploringly puts forward the implementation strategy of performance evaluation of activity-based budget.

关 键 词：作业预算 绩效评价 机制策略 探索分析 

分 类 号：F812.3[经济管理—财政学]