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在财政管理中,不可缺少的一个环节就是预算管理。良好的预算管理质量不仅能够有效防范财政风险,也是确保财政稳步运行的基础。而预算绩效指的是利用预算资金能够完成的预期目标。综合来看,预算绩效管理作为一种预算管理模式,其主要导向是支出结果。在现代化的公共财政管理中,预算绩效管理是十分关键的,对于深化财政改革发挥着重要的作用。
In financial management, an indispensable part of the budget management. Good budget management can not only effectively prevent financial risks, but also ensure the steady operation of the financial foundation. The budget performance refers to the expected goal of using the budget funds to complete. Taken together, the budget performance management as a budget management model, the main guide is the result of expenditure. In the modern public finance management, budget performance management is very crucial, which plays an important role in deepening the fiscal reform.