农业科研单位实施预算绩效管理的思考

REFLECTIONS ON THE IMPLEMENTATION OF BUDGET PERFORMANCE MANAGEMENT IN AGRICULTURAL SCIENTIFIC RESEARCH INSTITUTIONS

关键词:  农业科研预算绩效预算管理

Key words:  agricultural scientific research  budget performance  budget management

摘要:

预算绩效管理是一种以结果为导向的现代预算管理模式，也是我国建设现代化经济体系的关键点和突破口。然而目前实际操作中，预算绩效管理存在理念尚未牢固树立、绩效与预算脱钩、绩效评价流于形式等问题。文章结合农业科研单位预算绩效管理经验，立足当前形势，分析农业科研单位推行预算绩效管理机制的难点，思考解决的对策建议，供各位专家参考和批评。

Abstract:

Budget performance management is a results oriented modern budget management model, and it is also the key point and breakthrough of China′s construction of a modern economic system. However, in the current practice, there are still some problems such as the concept of budget performance management has not been firmly established, performance is separated from budget, and performance evaluation becomes a mere formality. Based on the experience of budget performance management in agricultural scientific research units, this paper analyzes the difficulties in implementing the budget performance management mechanism in agricultural scientific research units based on the current situation, and proposes countermeasures and suggestions for the reference and criticism of experts.