| 摘要: |
| 财政部门持续强化预算绩效管理，以政府部门整体支出绩效管理和项目支出绩效管理指标为切入口，发挥绩效目标在预算安排中的导向作用，切实把好资金“入口关”，落实“集中财力办大事”要求，反映财政对部门重点工作保障情况和预期效果，对改进、完善预算管理起到了促进作用。文章从财务视角，通过分析政府部门绩效评价过程中存在的问题，提出建议，以期为优化预算绩效评价工作提供参考。 |
| 关键词: 预算绩效评价 存在问题 参考建议 |
| DOI：10.7621/cjarrp.1005-9121.20230202 |
| 分类号: |
| 基金项目: |
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| THOUGHTS AND SUGGESTIONS ON FINANCIAL BUDGET PERFORMANCE EVALUATION |
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Chen Lei1, Wei Yangxi1, Qi Yanhong2
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1.Pearl River Fisheries Research Institute, Chinese Academy of Fishery Sciences, Guangzhou 510380,Guangdong, China;2.Yingkou Enhancement and Experiment Station, Chinese Academy of Fishery Sciences, Yingkou 115004, Liaoning, China
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| Abstract: |
| Ministry of Finance continues to strengthen the budgeting performance management to display performance target’s guidance function for budget plan based on the overall government departments expenditure performance management and project expenditure performance management indication. Meanwhile, Ministry of Finance strictly manage the flow of financial fund in order to concentrate more on important task. Thus, the system of budgeting performance could indicate the situation of financial support and expectations for key works, and contribute to improve of budgeting management. From the financial perspective, this study analyzed the problems existing in performance evaluation process of government departments, and put forward suggestions, so as to provide reference for optimizing budget performance. |
| Key words: budget performance evaluation existing problems reference |
