【摘要】 建立公共财政意味着要对形成于计划经济条件下的高度集中的传统管理制度进行改革和创新,其中处于核心地位的则是预算制度的改革和创新。自2000年起,我国实施了部门预算改革试点并得以全面展开。根据国家的统一部署,山东省于2001年推行了项目支出预算改革并取得了显著的成绩。本文拟立足于山东省项目支出预算的改革发展现状,进而提出通过绩效评价机制改革加强预算管理的一些政策建议。更多还原

【Abstract】 To establish public finance means to reform and innovate the highly concentrated traditional management system under a planned economy,and above all to reform and innovate the budget system.Since the year of 2000,our country has conducted experiments in reforming the department budgets and has fully spread the practice.According to the unified deployment of our country,Shandong province pushed forward the project expenditure budget reform in 2001 and has made a marked success.This paper bases on the present status of the reform and development of the project expenditure budget of Shandong province,and then makes some policy proposals on strengthening budget management through performance appraisal mechanism reform.更多还原