| 预算绩效标准设置及应用:国际经验与中国现实 |
| |
| 引用本文： | 马蔡琛,赵青.预算绩效标准设置及应用:国际经验与中国现实[J].甘肃行政学院学报,2020(1):4-12,M0003. |
| |
| 作者姓名： | 马蔡琛 赵青 |
| |
| 作者单位： | 南开大学经济学院 |
| |
| 基金项目： | 国家社会科学基金重大项目“新时代中国预算绩效管理改革研究”(19ZDA071);中国(西安)丝绸之路研究院科学研究项目“‘一带一路’建设中的公共债务风险研究”(2019ZD01)。 |
| |
| 摘 要： | 绩效标准作为绩效指标的参照物,体现了绩效判断的方向,是全面实施预算绩效管理的重要核心命题。作为一个中间性的指标,绩效标准在预算管理过程中的应用较为分散,且其设置及应用对具体项目或领域具有较高的专业性要求,故而如何设置绩效标准、如何保证绩效标准的有效应用等问题,尚未得到系统回答。本文结合国际经验,就绩效标准设置的基本因素进行了探讨,并分析了绩效标准在实践中三种具体应用形式。
|
| 关 键 词： | 政府预算 预算绩效 绩效管理 绩效标准 |
Setting and Application of Budget Performance Standards:International Experience and Chinese Reality |
| |
| Ma Caichen,Zhao Qing.Setting and Application of Budget Performance Standards:International Experience and Chinese Reality[J].Journal of Gansu Institute of Public Administration,2020(1):4-12,M0003. |
| |
| Authors: | Ma Caichen Zhao Qing |
| |
| Institution: | (School of Economics,NanKai University,Tianjin 300071) |
| |
| Abstract: | Performance standards,as a ruler,is a reference for performance indicators,reflects the direction of performance.It’s an important proposition for comprehensive implementation of budget performance management.As an intermediate indicator,the application of performance baselines in the budget management process is more decentralized,and its setting and application have higher professional requirements for specific projects or fields.Therefore,questions such as how to set performance standards and how to ensure the effective application of performance standards have not been answered systematically yet.Based on international experience, this article discusses the basic factors of setting performance standards,and analyzes three specific application forms of performance standards in practice for reference by researchers and practitioners. |
| |
| Keywords: | Government budget Budget performance Performance Management Performance standards |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
