我国财政绩效预算管理中存在的问题与对策

绩效预算是一种新的预算办法。我国在研究引进过程中存在认识上的误区,缺乏有针对性的制度规范,相关理论和实践不足,基础较为簿弱,科学化程序不足。文章认为应尽快制定相应的法律法规,建立正确的激励机制,构建科学的评价机制,做好宣传、培训、试点工作。

Problems in Chinese Budget Efficiency and its Solution

Budget efficiency,a kind of budgeting method,is newly introduced into China,however,it has not come to its full role because of not fully understa nding it,no corresponding laws and principles,insufficient theory and practice.According to this article,we should make out corresponding laws and correct encouraging system as well as scientific evaluating system,and meanwhile,should attach enough efforts to its publicization,study and experiment.