预算法治框架下的预算绩效管理实践

来源 :财经界(学术版) | 被引量 : 0次 | 上传用户:q7okl
下载到本地 , 更方便阅读
声明 : 本文档内容版权归属内容提供方 , 如果您对本文有版权争议 , 可与客服联系进行内容授权或下架
论文部分内容阅读
新华网北京9月22日电,财政部副部长王保安22日在北京表示,将在今年正式实施全新的《预算法》。第一次采用法律的模式来明确有关公共财政预算收支当中的绩效管理要求,在推动我国预算管理从传统预算模式转变为绩效预算模式中发挥了巨大的作用。预算绩效管理作为财政的核心,其相关管理模式是我国治理能力与治理体系实现现代化要求的关键标志与基础。严格遵循“花钱必问效,无效必问责”的原则来开展预算绩效管理,就成为构建现代化预算体系的重要途径。然而践行这一理念的关键在于营造一个良好的制度运行基础和运行环境,新《预算法》的适时推出,预示通过预算绩效管理开启中国预算法治新时代的到来,在法的引领下完善现有的预算绩效管理制度,使其成为预算法治的践行者和法的效力的守护者,这将极大加快现代预算制度建设步伐。 Xinhuanet Beijing September 22, Wang Baofan, vice minister of the Ministry of Finance, said in Beijing on the 22nd, this year, the official implementation of the new “Budget Law.” For the first time, adopting the legal model to clarify the performance management requirements in the budgetary revenue and expenditure of the public finance has played a huge role in promoting the transition from the traditional budget model to the performance budget model. As the core of finance, budget performance management is the key symbol and foundation of our country’s ability to govern and modernization system. Strictly follow the principle of “spending money to ask the question, ineffective to be accountable” to carry out the budget performance management, it has become an important way to build a modern budget system. However, the key to practicing this concept lies in creating a sound basis for the operation of the system and the operating environment. The timely introduction of the new “Budget Law” indicates that the advent of a new era of the rule of law in China’s budget through budget performance management will be perfected under the guidance of the Fa Some budget performance management systems make them the practitioners of the budget law and the guardians of the effectiveness of the law, which will greatly speed up the pace of building a modern budget system.
其他文献
中国的猴文化源远流长,生肖文化中有猴,传统民俗中有猴,戏曲、舞蹈、武术中都有猴。以猴为主题,探寻动物的意象,是“审美意象主题阅读”一项不可或缺的内容。翻开有关“猴”