an analysis of the factors affecting the performance budgeting 實行績效預算的影響因素分析
the primary conditions of implementing performance budgeting at present are not possessed in china 中國目前尚不具備實施績效預算的基本條件。
but it is necessary to possess institutional environment when implementing performance budgeting 但績效預算的實行需要社會相關(guān)制度環(huán)境的配套。
the performance budgeting is the advanced budget management mode proved in practices of western countries 摘要績效預算是西方國家實踐證明了的先進的預算管理模式。
part three, general thoughts for further reform and some matching measures . in allusion to the problems exiting in the budget-making process, this part brings forward several measures : reforming the classifying system of income and expenses, setting up multiple budget, carrying out zero base budget and performance budget, 該部分針對當前我國預算編制過程中存在的問題,提出了我國部門預算編制改革的進一步框架思路,包括以下改革措施:改革收支分類體系,建立綜合財政預算,改革預算編制程序、延長預算編制時間,實行零基預算和績效預算,改革政府及財政部門機構(gòu)等。