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加强绩效目标管理的实质就是构筑预算管理的“防火墙”。桐庐县于2011年开始试点绩效目标管理工作,尝试建立“预算编制有目标、预算执行有监控、预算完成有评价、评价结果有应用”的预算绩效管理运行机制。直至目前,机构建设初步落实,评价范围不断扩大,评价工作有序展开,绩效评价工作取得了一定成效。本文结合桐庐县绩效目标管理试点情况,就预算绩效目标管理的现实意义及实际管理中遇到的具体问题进行分析和思考,并提出相应的对策与建议。
To strengthen the performance management of the essence of the goal is to build a budget management “firewall ”. Tonglu County started its pilot performance management in 2011, trying to set up a budget performance management operation mechanism of “budget planning has a goal, budget execution has monitoring, budget evaluation has been completed, and appraisal results have been applied.” Up till now, the institution construction has been initially implemented, the scope of evaluation has been constantly expanded, the evaluation has been carried out in an orderly manner, and the performance evaluation has achieved some success. Based on the pilot project of performance goal management in Tonglu County, this paper analyzes and considers the practical significance of budget performance target management and the specific problems encountered in actual management, and puts forward corresponding countermeasures and suggestions.