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财政部把财政预算绩效工作摆到更加重要的位置上,目前社保资金的绩效管理工作无疑又是预算绩效工作首选“试水方案”。笔者就此提供一个社保资金绩效管理方案的思考与建议。社保资金支出绩效评价就是对其支出的追踪问效,是政府支出管理改革的必然趋势和提高财政资金使用效益的内在要求。开展社保资金管理及绩效评价是引导社会资源有效配置的重要杠杆,也是完善公共财政体制的实际需要。
The Ministry of Finance put the budget performance work in a more important position. Currently, the performance management of social security funds is undoubtedly the first choice for budget performance work. In this regard, I provide a social security funds performance management program of thinking and suggestions. The performance appraisal of social security capital expenditure is the follow-up of its expenditure, as well as the inevitable trend of government expenditure management reform and the inherent requirement of improving the efficiency of using financial funds. To carry out social security fund management and performance evaluation is to guide the effective allocation of social resources an important lever, but also to improve the actual needs of the public financial system.