摘要
在我国,行政事业单位作为国家政权的重要支柱,其预算绩效管理与评价备受关注。作为一种新型的政府管理手段,预算绩效管理旨在提高公共财政资金的使用效率,强化预算约束,优化资源配置,推动政府职能转变。然而,当前行政事业单位预算绩效管理与评价仍存在诸多不足,研究行政事业单位预算绩效管理与绩效评价的结果运用,对改进政府管理方式、提高公共财政资金使用效益具有重要的现实意义。文章旨在系统剖析行政事业单位预算绩效管理与评价的结果运用现状,深入探讨其中存在的问题及成因,并在此基础上提出针对性的建议。
In China,administrative institutions,as an important pillar of the state power,have received much attention in their budget performance management and evaluation.As a new type of government management tool,budget performance management aims to improve the efficiency of using public financial funds,strengthen budget constraints,optimize resource allocation,and promote the transformation of government functions.However,there are still many shortcomings in the current budget performance management and evaluation of administrative institutions.Studying the application of the results of budget performance management and evaluation in administrative institutions is of great practical significance for improving government management and enhancing the efficiency of public financial fund utilization.The aim of this study is to systematically analyze the current situation of the application of budget performance management and evaluation results in administrative institutions,deeply explore the existing problems and causes,and propose targeted suggestions on this basis.
作者
吕剑
Lyu Jian(Guangxi International Business Vocational and Technical College,Nanning,Guangxi,530000)
出处
《市场周刊》
2024年第16期123-126,共4页
Market Weekly
基金
广西国际商务职业技术学院2023年院级科研项目“新预算法实施条例下行政事业单位全面实施预算绩效管理与绩效评价的研究”(项目编号:GSA2023007)。
关键词
行政事业单位
预算绩效
结果运用
administrative institutions
budget performance
application of results
