Performance Budget of Public Sector Based on Administration Efficiency Principle:Connotation,Dilemma and Institutional Response
Performance budget is a results-oriented budget management method.It is not only an important means to improve revenue and expenditure management and improve the efficiency of funds,but also an important guarantee to improve the capacity and level of public sector finan-cial governance and promote the high-quality development of budget work.In this paper,taking the connotation of performance budget as the breakthrough point,the realistic difficulties faced by the reform of public sector performance budget are discussed from three perspectives:the binding force of performance budget,the concept of performance budget and the final account e-valuation.Under the guidance of the principle of administrative efficiency,three ways are pro-posed to improve the capacity of public sector budget management,including the following legis-lative proposals to optimize performance budgeting,coordinate with the concept of public sector budget management and performance,and insist on comprehensive evaluation of final accounts.This paper is expected to provide theoretical guidance for comprehensively promoting performance budget and further facilitate the reform of performance budget system in China.
万方数据
维普
