论文部分内容阅读
依照法定程序加强政府公共支出管理,改善管理的统一性和有效性,增强政府财政财务管理的责任制和透明度,加强财经纪律,是提升政府公共部门管理质量和管理效能的重要举措。本文首先系统介绍了西方国家公共支出管理的成功经验,进而反思了我国公共支出管理中存在的问题,然后循着“理念—目标—规则—机制—程序—基础—技术”这一思路提出了改善和加强我国政府公共支出管理的政策建议。
In accordance with the statutory procedures to strengthen government public expenditure management, improve the management of the unity and effectiveness of the government to enhance financial accountability and transparency of financial management, strengthen financial and economic discipline, is to enhance the government public sector management quality and management effectiveness of important measures. This paper first systematically introduces the successful experience of public expenditure management in western countries, and then reflects on the existing problems in the management of public expenditure in our country. Then it proposes the improvement according to the ideas of “idea - goal - rule - mechanism - procedure - foundation - technology” And to strengthen our government public expenditure management policy recommendations.