绩效预算的实施思路和难点分析.docxVIP

摘要 兴起于20世纪90年代的新一轮绩效预算改革，在西 方发达国家取得了较大的成功。我国在初步建立市场经济 体制的基础上，正致力于服务型政府和公共财政体制建设, 绩效预算改革已经提上了议事日程。绩效预算改革是一项 系统工程，需耍有新的实施思路。我国推行绩效预算改革, 不但要面临OECD国家改革中曾经碰到过的问题，而且还要 解决由于我国的特殊国情所产生的问题。 关键词：绩效预算；政府；财政；实施思路；难点分析 Abstract Rise in the early 1990s, the new round of performance budgeting reforms in the western developed countries have made great success. Established in our country on the basis of market economic system, is dedicated to serving the government and the public financial system construction, performance budget reform has been put on the agenda. Performance budget reform is a systematic proj