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min sheng dao xiang xia guo zi jing ying yu suan zhi chu ji xiao ping jia yu jian guan tan xi
Author(s): 
Pages: 44-48
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  国资经营预算支出民生导向绩效评价绩效监管;
Abstract: 国有资本经营预算支出以民生为导向是构建和谐社会的内在要求,然而当前我国国有资本经营预算支出绩效评价体系存在明显的非民生倾向。因此,应以保障与改善民生作为战略目标,从非民生化项目效益、民生化支出、过程管理、民生效益四个维度设计绩效评价指标体系。该体系的实施需要全面、系统、高效的监管机制作为保障,建议从加快国资经营预算支出绩效评价的法制化建设、加强国资经营预算支出的财政与审计监督等方面,完善国资经营预算支出绩效考评监管机制。
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