地方政府预算绩效评价分析  

Analysis of local government budget performance evaluation

作　　者：唐美 Tang Mei(Xiuwen County Finance Bureau,Guiyang,Guizhou,550200)

机构地区：[1]修文县财政局,贵州贵阳550200

出　　处：《市场周刊》2024年第12期179-182,共4页Market Weekly

摘　　要：地方政府的预算绩效管理是以财政支出结果为导向的管理模式,也是政府绩效管理工作的重要组成部分。预算绩效评价作为预算管理工作中的重要部分,与预算编制、执行、监督等相结合,形成全过程控制的预算管理措施。文章通过对地方政府预算绩效评价工作进行分析,探讨了地方政府预算绩效评价问题及具体策略,对地方政府开展财政资金支出效益的评价具有一定参考意义。The budget performance management of local governments is a management mode oriented to fiscal expenditure results.It is also an important part of government performance management.As an important part of budget management,budget performance evalua-tion is combined with budget preparation,implementation and supervision to form budget management measures for whole-process control.By analyzing the performance evaluation of local government budgets,this paper discusses the problems and specific strategies of local gov-ernment budget performance evaluation,which has certain reference significance for the evaluation of the efficiency of local government ex-penditure.

关 键 词：地方政府 预算绩效 绩效评价 

分 类 号：F235[经济管理—会计学]