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现代政府是服务型政府,服务型政府的最终目标是公众的满意度,即提供的公共产品和公共服务为公众所接受的程度。党的十八届三中全会所作出的《中共中央关于全面深化改革若干重大问题的决定》,把财税体制改革提升到前所未有的高度。如何优化政府职能,提高政府行为效率,一直是政府管理者关心的问题。从绩效问题入手,通过绩效管理,特别项目支出预算管理来优化支出,提高财政资源配置和使用绩效,从根本上提高资金使用效益、效率和效果。绩效管理是为了完善制度建设,增强财政资金投入的激励导向。最后,提出我国政府现阶段进行绩效管理应注意的问题。
Modern government is a service-oriented government. The ultimate goal of a service-oriented government is public satisfaction, that is, the degree to which public goods and public services are provided to the public. The “Decision of the CPC Central Committee and the Central Committee of the Communist Party of China on Several Important Issues concerning the Overall Deepening of the Reform,” made at the Third Plenary Session of the 18th CPC Central Committee, has raised the reform of the fiscal and taxation system to an unprecedented height. How to optimize the government functions and improve the efficiency of government behavior has always been a concern of government managers. Starting from the performance problem, through the performance management, special project expenditure budget management to optimize the expenditure, improve the allocation of financial resources and the use of performance, fundamentally improve the efficiency of the use of funds, efficiency and effectiveness. Performance management is to improve the system construction, and enhance the incentive funds for financial input. At last, it puts forward some questions that Chinese government should pay attention to in performance management at the present stage.