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北京市财政局自2006年开始探索开展预算绩效评价以来,评价目标逐步从“增量扩面”向“提质增效”转变,评价观念逐步从“事后评价”向“事前评估”转化,评价重点逐步从“项目评价”向“综合性评价”转移,评价指标体系逐步从“业务、财务指标”向“决策、管理、绩效指标”转型,并且逐步实现市级预算部门全过程预算绩效管理。
Since 2006, when the Beijing Municipal Bureau of Finance started to explore the budget performance evaluation, the evaluation objective gradually shifted from “Incremental Expansion ” to “Quality and Efficiency ”, and the concept of evaluation gradually shifted from “ex post evaluation ”Prior evaluation“, the evaluation focuses on the gradual shift from ”project evaluation “ to ”comprehensive evaluation “, and the evaluation index system gradually changes from ”business and financial indicators “ to ”decision making, management, "Transformation, and gradually realize the entire process of municipal budget department budget performance management.