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近年来,由于市场经济的快速发展,行政事业单位的预算管理模式也随着经济的发展日益完善起来,当前正处于推行全面预算管理的改革趋势中,各级行政事业单位对于强化预算管理绩效考评体系的构建进行了积极的探索。有效的预算管理模式不仅有利于提高行政事业单位的资金使用效益,更有利于提高其综合管理水平,而对于行政事业单位制定出科学合理的决策具有十分重要的作用。因此,本文接下来将对构建行政事业单位预算管理绩效体系的必要性、当前行政事业单位中推行预算管理绩效模式存在的问题及如何强化构建预算管理绩效考评体系进行了初步的分析与探讨。
In recent years, due to the rapid development of market economy, the budget management model of administrative units has been increasingly improved with the development of economy. Currently, it is undergoing the reform trend of implementing overall budget management. Administrative units at all levels have made great efforts to strengthen the performance evaluation of budget management The construction of the system has been actively explored. An effective budget management model not only helps to improve the capital utilization efficiency of administrative units, but also helps to improve the overall management level. However, it is very important for administrative units to make scientific and rational decisions. Therefore, this article will next analyze the necessity of constructing the budget management performance system of administrative institutions, the existing problems of implementing budget management performance mode in the current administrative institutions, and how to strengthen the performance evaluation system of budget management.