实施绩效预算的相关建设和分析（Implement performance budget related construction and analysis）.doc

实施绩效预算的相关建设和分析（Implement performance budget related construction and analysis） Implement performance budget related construction and analysis Implement performance budget related construction and analysis 2008-12-20 15:15:33 I. the necessity of implementing performance budgeting After careful reform and opening up, the basic role of the market in the allocation of resources in China has been quite well developed. Conforming to the development of the socialist market economy, the construction of efficient public sector and public finances has become a top priority. However, for a long time, in our country, centralized management and use of limited financial resources exist in the process of system deficiencies, behavior is not standardized, heavy receive light branch, such as low efficiency, resulting in a certain financial risk, affecting the public product and the public service supply quantity and quality of supply, damage to the overall resource allocation the efficiency and social welfare. These undoubtedly put forward the urgent request to the budget management system reform. In recent years, a series of reforms, such as the realization of treasury collection and payment, the improvement of government procurement, scientific and departmental budget, have been carried out by the financial departments in order to improve the efficiency of the use of financial resources. In a sense, the direction of the current budget reform is the implementation of performance budgeting. According to the performance budget is to achieve the goal of determining to develop plans to achieve desired expenditures, and quantitative data evaluation program in the implementation process of the results, according to a budget to the allocation of financial funds. It focuses on the achievement of the objectives and the implementation of the plan, helps to improve the scientific budget, accuracy, efficiency, and ultimately promote the efficient operation of the public sector, and promote soc