| 试论财政支出的绩效管理 |
| |
| 引用本文： | 李刚. 试论财政支出的绩效管理[J]. 浙江万里学院学报, 2008, 21(3): 92-95 |
| |
| 作者姓名： | 李刚 |
| |
| 作者单位： | 浙江万里学院,宁波,315100 |
| |
| 摘 要： | 在现代财政管理中,财政支出绩效管理占有十分重要的地位,既是加强财政资金规范、高效运作的需要,又是提高政府行为透明度、加强公众监督和廉洁执政的需要。国家在开展这项工作时,应该采取将绩效审计与财政资金绩效评价相结合的方式,为各级人大依法开展预算监督提供必要条件,从立法高度,保证财政预算支出效果的合理化。
|
| 关 键 词： | 预算绩效 评价 审计 合理性 |
| 文章编号： | 1671-2250(2008)03-0092-04 |
| 修稿时间： | 2007-09-26 |
A Discussion on the Performance of Fiscal Budget and Expenditure |
| |
| LI Gang. A Discussion on the Performance of Fiscal Budget and Expenditure[J]. Journal of Zhejiang Wanli University, 2008, 21(3): 92-95 |
| |
| Authors: | LI Gang |
| |
| Affiliation: | LI Gang (Zhejiang Wanli University, Ningbo 315100) |
| |
| Abstract: | In modem fiscal management, the performance management of fiscal budget and expenditure occupies an important place. In China, the evaluation of fiscal performance should be combined with auditing of fiscal fund together if we launch the program. Thus it can be ensured of the legislation rrationalization of fiscal budget and expenditure, providing the necessary conditions for all leveled People＇s Congress of to carry on legal budget supervision. |
| |
| Keywords: | budget performance evaluations audit rationalization |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
