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我国部门预算在历经三年多的运行后 ,暴露出许多问题。本文从委托 -代理角度入手 ,在分析政府预算中的委托 -代理问题的基础上 ,建议采用激励与约束改革方法来改革部门预算 ,用企业精神改革政府部门 ,以信息公开与公众监督制度以及项目化管理与绩效承诺制度等推动部门预算深层次改革。
After more than three years of operation, our departmental budget has exposed many problems. Based on the analysis of the principal-agent problem in the government budget, this paper suggests to adopt the method of incentive and restraint reform to reform the departmental budget, reform the government department with the spirit of enterprise, the system of information disclosure and public supervision, and the project Promote systems of performance management and performance commitment to promote deep-seated reforms in departmental budgets.