绩效预算管理

我国财政绩效预算管理中存在的问题与对策

Problems in Chinese Budget Efficiency and its Solution

高校绩效预算管理模式研究

Model of College Performance Budget Management

公共卫生领域中的绩效预算管理

Performance budget management in public health

公共卫生机构的绩效预算管理&以县疾病预防控制中心为例

Public Health Institution Performance Budgeting Management

在绩效预算管理模式中应用零基预算，可以进一步完善零基预算的编制。

The performance of the budget management model adopts zero-based budget , it can further improve the zero-based budget preparation .

待相关条件具备后，再选择绩效预算管理模式。

It isn 't the time to choose the budget management mode of performance budgeting until the relevant conditions are possessed .

预算编制的变革，按现代公共财政管理的理论要求，改革预算编制的方法和程序，引入绩效预算管理方法；

Reform the methods and programs of budget compilation according to the theory of modern public finance control , usher in the method of performance-based budgeting ;

绩效预算管理模式可以和高校的战略发展相配合，实行目标管理；可以部门为依托，细化预算，加强项目管理。

Performance and budget management mode can match the strategic development of colleges and universities , fulfilling goal management , departments can rely on detailed budget , strengthen project management .

绩效目标对医院预算管理的作用探讨

Effects of Performance Goal for Hospital Budget Management

从财务角度，本文提出了以战略性绩效评价和全面预算管理来提升执行力的方法；

From the finance angle , this thesis put forward with strategic results evaluation and with overall budget management to promote execution of methods ;

预算绩效评价与预算支出管理改革正是顺应这一变革要求而实施的，而且它的成功实践又反过来推动了各国政府新公共管理体制的构建。

The implement of budget performance appraising and the reform of budget expenditure management are just complying with the change , and conversely their successful practice have promoted the construction of governments ' new public management system .

环境管理会计的核心部分主要有：环境成本管理与控制、环境投资决策、环境绩效评价和环境预算管理，其中环境绩效评价是环境管理会计研究和实践的重点。

The cores of the environmental management accounting are : management and control of environmental costs , environmental investment decision-making , environmental performance evaluation and environmental budget management , the environmental performance evaluation is the most important part .

绩效预算是政府支出管理的一种预算编制模式。在财政预算中引入预算绩效评价具有现实可行性，它有助于政府控制财政支出总量，实现支出配置的效率和公平。

Performance Budget ( PB ) being a budget making model in government expenditure management , it is feasible and practical in introducing budget performance evaluation in fiscal budget , which can assist government in controlling the gross of budget expenditure , and realize the efficiency and equity of expenditure .

推行财政支出绩效评价和绩效预算是公共财政管理改革的必要环节。

The implementation performance budgeting ( PB ) and performance evaluation ( PE ) of fiscal expenditure is necessary to reform the public finance management .

这些措施的总体目标，是通过把管理目标与关键绩效指标相结合，改善绩效管理和预算管理。

The overall aim was to improve performance measurement and budget management by combining management objectives with key performance metrics .

然而，我们发现在实际绩效预算的工作中，存在很多问题，特别是缺乏统一的绩效预算管理的理论基础。

However , we found in actual performance budget work , there are many problems , especially the lack of uniform performance budget management theory .