农业科研绩效预算与部门预算管理的衔接方式的研究

摘要

Budget based on performance assessment has been an important part of reform of finance management. The performance assessment of agricultural research funds is the important part of budget reform. Based on the pro-cedure of budget management, this article analyzed the connection mode between the performance assessment and budget, which mainly included three modes, i. e. , taking budget management unit as the core, the main business sector as the core, and the ministry of finance as the core . This paper finally put forward some suggestions about these modes.%绩效预算成为近些年财政改革的一个热词。科研经费的绩效管理是绩效预算改革的重要组成部分，农业科研绩效预算管理已经进入试点阶段。对照部门预算管理具体流程，该文对农业科研绩效预算与部门预算管理的衔接方式进行了分析，认为其主要有3种方式：以基层预算资金管理单位为核心，以主管部门为核心，以财政部为核心，并就以上衔接方式提出了意见建议。