我国农业科研单位预算绩效管理的相关思考

REFLECTION ON BUDGET PERFORMANCE MANAGEMENT OF AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTES IN CHINA

关键词:  农业科研单位 预算 绩效管理

Key words:  Agricultural Scientific Research Institutes  budget  Performance Management

摘要:

随着我国财政收支管理改革的持续深入，农业科研单位的预算绩效管理模式发生了翻天覆地变化。作为提升农业科研单位核心能力的创新投入，进行预算绩效管理研究具有重要意义。本文首先理论分析了国内外关于预算绩效管理研究，总结预算绩效管理中存在的问题，结合我国农业科研单位的实际情况，提出农业科研单位进行预算绩效管理的一些建议，以期为农业科研单位提升预算效率及效益提供帮助。

Abstract:

With the deepening of the reform of fiscal revenue and expenditure management in China, the budget performance management of agricultural scientific research institutes has undergone enormous changes. As the innovation investment to enhance the core competence of agricultural scientific research institutes, budget performance management research has its great significance. In this paper, firstly, the budget performance management research at home and abroad was analyzed, and then the existing problems in budget performance management were summarized. In order to enhance the budget efficiency and effectiveness for china＇s agricultural research institutions, in this paper, the author also put forward some suggestions on budget performance management according to the actual situation of china.