【摘要】 本文在系统考察PPBE、规划预算和绩效预算的主要内容与相互关系的基础上,提出通过建立"中期计划"框架和"规划单元",构建从投入预算走向绩效产出预算的桥梁。同时设置专职预算编制机构(预算管理局),严格预算工作的时限与程序,进而实现重构中国预算改革路径选择的目标。更多还原

【Abstract】 On basis of probing into the main contents and relevance of PPBE,Program Budget and Performance Budget,our dissertation brings up another way to mould the evolvement of the reform of Chinese Public Budget.In this way,we ponder on building a bridge between Line-item Budget and Performance Budget,which is to set up "mid-stage planning" framework and "programming unit".Along with this,we advise our government to establish a professional organization such as budget administration with strict procedure.It is hoped to provide a new thinking way to carry the reform of Government Budget forward.更多还原