Value Orientation and Practical Guidance for Budget Performance Management Reform in the New Era:Based on the Perspective of National Governance Innovation and Modern Budget System Construction
Value Orientation and Practical Guidance for Budget Performance Management Reform in the New Era:Based on the Perspective of National Governance Innovation and Modern Budget System Construction
Value orientation has important orientating significance for budget performance management,and is the foundation of budget performance management reform and also an important influencing factor for budget performance management reform,potentially driving and controlling the direction and content of budget performance management reform.National governance modernization transformation mostly takes government budget reform as the breakthrough point,which is achieved through the establishment of a modern government budget system.Rationalization,democratization,transparency,legalization and accountability are the common values that modern budget system and modern national governance system share and follow.Modern budget performance management is an important stage for achieving modern national governance,and together with national governance modernization,jointly promotes the evolution and development of the social system.The institutional structure and institutional arrangement of modern budget performance management determine the form and governance capacity of national governance,reflecting the implementation process of national governance.Budget performance management's adapting to the demand of the times of national governance innovation and modern budget system construction in the new era,clarifying value orientation,and achieving the national governance goals of maximizing budget benefits with higher administrative efficiency,lower administrative costs and better public services,has become an important path choice and value adherence for performance management reform under modern budget system construction.
关键词
国家治理/现代预算制度/预算绩效管理/价值取向/现实指引
Key words
national governance/modern budget system/budget performance management/value orientation/practical guidance
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