摘要
财政预算绩效管理作为一种将绩效理念贯穿于预算全过程的重要制度性安排,能够有效地提高政府部门提供公共服务、配置财政资源等能力,增强政府的公信力和执行力.文章在梳理总结了现阶段兵团在建立预算绩效管理制度体系、推进预算绩效目标管理、探索预算绩效评价方式、推动财政预算绩效评价全覆盖及预算绩效监督管理新机制等方面已取得一定的成效.同时,对兵团在预算绩效意识、预算绩效管理基础保障、评价结果运用和责任约束、绩效评价能力等方面存在的不足之处进行分析,提出要进一步提升预算绩效管理质量、健全完善预算绩效管理评价机制、强化预算绩效管理监督和约束以及加强绩效人才队伍建设等可行性策略,旨在提升兵团财政预算绩效管理的治理能力和水平.
Abstract
Financial budget performance management,as an important institutional arrangement that integrates performance con-cepts throughout the entire budget process,can effectively improve the ability of government departments to provide public servic-es,allocate financial resources,and enhance the credibility and execution of the government.The article summarizes the achieve-ments in XPCC of performance-related budget in establishing a management system,promoting a target management,exploring the evaluation methods,achieving full coverage of financial evaluation,and establishing new mechanisms for its supervision and man-agement.At the same time,an analysis was conducted on the shortcomings of the XPCC in terms of awareness of performance-relat-ed budget,basic guarantee of its management,application and responsibility constraints of evaluation results,and performance eval-uation capabilities.Feasible strategies are proposed to further improve the quality of performance-related budget in management,evaluation mechanism,strengthen the supervision and constraints of its management,and enhance the construction of the talent teams,aiming to enhance the governance ability and level of the XPCC financial performance-related budget management.
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