期刊论文

Legal Regulation of China＇s Fiscal Expenditure Performance Management：System,Mode and Function

中文

经济与管理评论

2095-3410

2017

2

79-85

10.13962/j.cnki.37-1486/f.2017.02.011

司法部2014年度国家法治与法学理论研究项目“财政支出绩效管理的法律规制研究”（项目编号:14SFB20039）的阶段性成果；

本校为第一机构

财政支出绩效管理是以结果为导向的管理模式,它强调资源配置与运用效率.我国财政支出绩效管理法律规制体系是由宪法规制、财政法规制、审计法规制和行政规章规制等构成的,它是以"过程+结果"为导向的规制模式.财政支出绩效管理的法律规制功能在于维护财政支出绩效管理的秩序、保障财政支出绩效管理的公平,以及提高财政支出绩效管理的效率.

Fiscal expenditure performance management is a results-oriented management mode which emphasizes the efficiency of resource allocation and utilization. Legal regulation system of china＇s fiscal expenditure performance management is constituted by the regulation of constitution,the financial law,the audit law and the administrative rules,which is ＂ process ＋ results＂ oriented regulation mode. The function of legal regulation of financial expenditure performance management is to ensure the order of financial expenditure perfor...