财政分权与绩效管理的相互关系研究

摘要

财政分权和绩效管理是目前世界上公共经济领域两个热门的改革话题。本文在梳理已有研究成果的基础上,从规范分析和实证分析两方面研究了财政分权与绩效管理之间相互促进、协调发展的关系,并提出应明确各级政府职能,深化我国财政分权,推进绩效管理的建设。%Fiscal decentralization and performance management are the two popular reform topics in area of public economic.On basis of sorting research results,this paper studied the relationship such as promoting each other and coordinated development between them