事业单位财政预算资金绩效管理的优化路径研究  

Research on the optimization path of performance management of fiscal budget funds in public institutions

作　　者：汤越 Tang Yue(Dongyang Municipal Government Affairs Support Service Center,Dongyang,Zhejiang,322100)

机构地区：[1]东阳市机关事务保障服务中心,浙江东阳322100

出　　处：《市场周刊》2025年第3期41-44,共4页Market Weekly

摘　　要：事业单位借助预算资金绩效管理能解决资源分配不平衡、资金利用效率偏低等问题。如何高效利用有限的财政资源已成为各单位亟须应对的重大课题,强化预算资金绩效管理便是帮助事业单位摆脱困境的关键举措。鉴于此,研究从财政预算资金绩效管理的意义出发,深入研究事业单位实践过程存在的认识程度待加深、执行不够精细、信息沟通不到位、绩效评价指标缺乏合理性、考核结果应用力度不足等疏漏,并结合现实给出诸多行之有效的优化路径,旨在为事业单位提供借鉴。Performance management of budget funds can solve problems such as imbalanced resource allocation and low efficiency of fund utilization in public institutions.How to efficiently utilize limited financial resources has become a major issue that all units urgently need to address.Strengthening budget fund performance management is a key measure to help public institutions overcome difficulties.In view of this,this study starts from the significance of performance management of fiscal budget funds,and deeply studies the shortcomings in the practical process of public institutions,such as the need to deepen understanding,insufficient execution,inadequate information communication,lack of rationality in performance evaluation indicators,and insufficient application of assessment results.It also provides many effective optimization paths based on reality,aiming to provide reference for public institutions.

关 键 词：事业单位 财政预算资金绩效管理 优化路径 

分 类 号：F812.3[经济管理—财政学]