摘要
随着我国公共财政体制框架的建立,财政资金使用效率问题受到政府和公众的广泛重视。由于我国目前财政管理基础还不够坚实,实施绩效监督将会面临观念制约、制度制约、技术制约,所以推进我国财政支出绩效管理改革,需要明确绩效管理的层次、主客体,初步构建科学的指标体系,以及选择适合我国国情的改革路径。
Government and the public all recently pay attention to the use efficiency about financial fund. Because at present the financial control foundation is not perfect in our country, government will be able to face the idea restriction, the system restriction, and the technical restriction. So we need to be clear about the main body and the object body of the achievements management, establish the scientific target system, and choose the appropriate reform way.
出处
《经济研究导刊》
2008年第11期24-25,共2页
Economic Research Guide
关键词
财政支出
绩效管理
指标体系
public expenditure
achievements management
target system
