“1+N+X”区级政府财政预算绩效管理制度体系的构建及运行保障  

Construction and Operational Assurance of the“1+N+X”Fiscal Budget Performance Management System for District Governments

作　　者：王亮[1] 李凤[1] 张凤丽[1] WANG Liang;LI Feng;ZHANG Fengli(School of Accounting,Tangshan University,Tangshan 063000,China)

机构地区：[1]唐山学院会计学院,河北唐山063000

出　　处：《唐山学院学报》2024年第4期92-99,共8页Journal of Tangshan University

基　　金：2023年度河北省财政科研课题(HCZ2023214)。

摘　　要：近年来,我国很多区级政府存在着财政预算绩效管理制度体系不完善、绩效管理水平较差、绩效评价结果应用不足等系列问题。文章在分析这些问题及国内外财政绩效管理研究成果的基础上,通过制度创新构建“1+N+X”区级政府财政预算绩效管理制度体系,并从管理创新、技术创新两个方面强化对制度运行的保障,以促进财政预算绩效管理的规范化,提升财政资金的使用效益。In recent years,many district governments in China have faced issues such as an incomplete fiscal budget performance management system,poor performance management levels,and inadequate application of performance evaluation results.Based on an analysis of these issues and research findings on fiscal performance management both in China and abroad,this article constructs a“1+N+X”fiscal budget performance management system for district governments through institutional innovation,and strengthens the assurance of system operation from both management and technological innovations,so as to promote the standardization of fiscal budget performance management and enhance the efficiency of fiscal funds.

关 键 词：财政预算绩效管理 制度体系 区级政府 1+N+X 

分 类 号：F812.3[经济管理—财政学]