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在政府担任的众多角色中,公务服务的角色越来越引起公众的重视,当前国家深化行政体制改革,公共财政的架构逐步建立,公众对海关财务预算绩效提出了更高的要求,《关于深化预算管理制度改革的决定》的出台,要求海关总署要全面深化预算绩效管理的改革,建立合理、科学、完善的海关预算绩效评价体系,真正做到依法科学的理财,不断促进海关系统财务预算的转型,提高海关系统财务管理的效率。本文简要概括了海关财务预算的内容,然后分析了海关系统预算绩效评价存在的问题,最后提出通过加强基础制度建设和扩大财务预算范围以提高海关预算绩效。
In the many roles the government plays, the role of public service has drawn more and more attention from the public. At present, the state deepens the reform of the administrative system and the structure of public finance is gradually established. The public has put forward higher requirements on the performance of the financial budget of the Customs. Budget Management System Reform Decision, "the requirements of the General Administration of Customs to fully deepen the reform of budget performance management, establish a reasonable, scientific and perfect customs budget performance evaluation system, truly scientific and rational financial management, and constantly promote the financial budget of the customs system The transformation of the customs system to improve the efficiency of financial management. This article briefly summarizes the contents of the customs financial budget, and then analyzes the existing problems of the performance evaluation of the customs system budget. Finally, it proposes to improve the performance of the customs budget by strengthening the construction of the basic system and expanding the scope of the financial budget.