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一、澳大利亚公共支出绩效考评制度澳大利亚联邦政府于1997至1998财年开始酝酿推行以公共支出绩效考评为核心的支出预算改革,1999至2000财年正式实施公共支出绩效考评制度。改革的根本目的是遏制政府开支迅猛增长的势头,摆脱联邦和一些州政府的高额赤字和债务困扰,同时进一步提高财政预算的效率和透明度。这项新制度包含了现代管理科学、制度经济学和公共财政学的科学内涵,是多种现代科学理论在公共财政管理上的具体运用。其基本思路
First, the Australian public expenditure performance appraisal system The Australian federal government began in the fiscal year 1997 to 1998 to promote the implementation of public spending performance appraisal as the core budget expenditure reform, fiscal year 1999 to 2000 the official implementation of public expenditure performance appraisal system. The fundamental purpose of the reform is to curb the momentum of the rapid growth of government spending and free up the high deficit and debt problems of the federal and some state governments while further improving the efficiency and transparency of the fiscal budget. This new system contains the scientific connotation of modern management science, institutional economics and public finance and is the concrete application of many modern scientific theories in public finance management. The basic idea