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1993年,美国联邦政府颁布《政府绩效与结果法案》(GPRA),对历次预算管理制度革新进行了立法性总结,并提出了新绩效预算改革的基本理念与思路。当前阶段,美国绩效预算制度的构建主要通过GPRA等一系列立法来实现,联邦各预算部门的预算和绩效管理实务都遵循GPRA的规定实施运作。在联邦政府预算部门中,美国国家科学基金会(NSF)的职能比一般行政性部门宽
In 1993, the federal government of the United States enacted the “Government Performance and Results Act” (GPRA), which made a legislative summary of previous budget management system reforms and proposed the basic concepts and ideas of the new performance budget reform. At present, the construction of the performance budget system in the United States is mainly achieved through a series of legislation such as GPRA. The budget and performance management practices of all budget departments in the Federal Republic are implemented according to the provisions of GPRA. In the federal government budget department, the National Science Foundation (NSF) functions more than the general administrative department