摘要
目前我国林业支出管理存在预算约束软化、支出监督缺乏、投资效益低下等问题,如何提高林业财政支出的绩效,实现我国林业跨越式的发展是摆在我们面前的一项重要课题。评价指标体系是林业预算的核心,英国和澳大利亚利用林业预算绩效评价指标体系建设在控制林业部门的开支、提高林业支出的使用效率和林业部门的责任意识等方面取得了良好的效果。借鉴英国和澳大利亚林业预算绩效评价指标体系建设的成功经验,推进我国林业部门预算绩效评价体系的建立意义十分重大。
At present, China＇s forestry expenditure management has such problems as the softened budget restraint, a lack of the disbursement surveillance, and lower investment efficiency. It is one of the important topics for China to face on how to enhance the performance of the forestry expenditure and to obtain the forestry leapfrogged development. The index is the core for the forestry budget performance, as what England and Australia forestry departments have obtained, in controlling the expenditure of forestry department by the performance measurement system of forestry budget, in enhancing the use efficiency of forestry disbursement and promoting responsibility consciousness of the forestry department. It is important for China to construct the forestry budget performance index based on the advanced experience from UK and Australia.
出处
《上海大学学报（社会科学版）》
CSSCI
北大核心
2008年第3期14-19,共6页
Journal of Shanghai University(Social Sciences Edition)
基金
中国博士后基金(中博基[2004]13号)
国家林业局课题(2006-R23)
上海市教委课题(05DS88)
