我国实行政府绩效预算-研究.pdf

performance budget implementation effect is not just as one wishes, from the nineteen sixties metaphase begins, performance budget will disappear from the scene. In nineteen ninties, along with the new public management concept of the rise of modern western economics theory, for the introduction of new performance budgeting reform provide a solid theoretical foundation, in summing up past performance budget reform based on the experiences and lessons, to the United States, Australia and New Zealand as a representative of the OECD countries carried out performance based a new round performance budget reform, and achieved considerable success. Government performance budget, is not only the government public expenditure budgeting method reform, the government is an important change of management concept, in the deepening of the reform of government management system has the extremely profound influence and realistic necessity. Government performance budget, implement the scientific outlook on development and building a socialist harmonious society important step, is to deepen the reform of budget management, perfect budget management system is an inevitable requirement, can promote the transformation of the government functions, change the expenditure mechanism, establish motive taxpayer service idea, reduce administrative cost control, can speed up the establishment of the public finance system, can promote the sustained and healthy economic development, encouraging innovation and conservation, and effectively prevent the waste of financial resources, improve the use efficiency of government departments, can arouse the enthusia