绩效预算管理视角下的涉农整合资金拨款制度设计

摘要

Under the background of targeted poverty alleviation,focusing on the funding system's imperfection of agricultural integration funds,from the perspective of performance budget management theory,this paper analyzes the funding system design of Chinese agricultural integrated funds on four levels,performance defining,performance budgeting,performance evaluation and performance audit.In the framework of this model,this paper takes Chinese original culture origins for example, and discusses the application of performance budget management model.Then this paper introduces relative performance indicator which includes the assessment of ecological culture deterioration.%在精准扶贫的背景下，针对涉农整合资金拨款制度的不完善，考虑从绩效预算管理理论角度出发，在绩效界定、绩效预算、绩效评价和绩效审计四个层面，分析我国涉农整合资金拨款制度的设计。在该模式框架下，以中国原生态文化发源区为例，探讨了绩效预算管理理论模式的应用。同时，在对中国原生态文化的发源区贫困县绩效考评时，引入了包括对原生态文化破坏程度评估在内的相对绩效指标。