绩效预算改革的现状及其方向被引量：8

The Transformation of Performance Budgeting

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摘要本文介绍了我国目前预算改革的现状,以及在预算改革中引入绩效评价的必要性和目前我国绩效预算的实施情况,并在此基础上,探讨了绩效预算未来的改革方向。 This paper is aimed to provide an introduction about budgeting reform in which performance assessment is brought and the necessary as well as the development of performance reform. Upon this, this paper addresses the orient of performance reform in the future.

作者邢天添

机构地区南开大学经济学院

出处《中央财经大学学报》 CSSCI 北大核心 2006年第10期10-13,共4页 Journal of Central University of Finance & Economics

关键词绩效预算效率控制结果 Performance Budgeting Efficient Control outcome

分类号 F812.3 [经济管理—财政学]

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参考文献13

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