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绩效预算已是世界各国普遍采用的一种预算方式,我国绩效预算改革还在初期,地方政府进行了一些实践,取得了一定的成绩。本文回顾了地方政府绩效预算改革的历程,分析了改革中存在的问题,提出推进改革的建议。
Performance budget is a kind of budget adopted by all countries in the world. The reform of performance budget in our country is still in the early stage. Some achievements have been made by local government. This article reviews the course of local government performance budget reform, analyzes the problems existing in the reform and puts forward the suggestions of promoting the reform.