中级经济师考试财政税收精讲：政府预算绩效管理的前提.doc

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1、2014年中级经济师考试财政税收精讲：政府预算绩效管理的前提二、政府预算绩效管理的前提(掌握)(一)构建绩效评价框架体系(二)赋予部门管理者充分的自主权(三)强化部门管理者的责任(四)以权责发生制计量政府成本(五)建立绩效预算管理的制度和组织保障(一)构建绩效评价框架体系(二)赋予部门管理者充分的自主权预算绩效评价的前提是伴随以结果为导向的政府预算资源配置改革，对支出部门的预算管理模式也逐渐由以往的代议机构、政府、财政部门为主的外部控制逐渐转向对支出部门实施内部控制或结果控制模式。(三)强化部门管理者的责任预算绩效评价将预算决策的重点从收入分配转向了最终结果产出了多少公共服务及公共服务的质量，

2、从而将效率绩效引入了公共预算，实现了手段到目的的转移。(四)以权责发生制计量政府成本（五）建立绩效预算管理的制度和组织保障以新西兰为例待添加的隐藏文字内容3【例题单选题】(2012年)在政府会计模式的选择上，采用修正的权责发生制预算会计的国家是( )。A.美国 B.英国C.澳大利亚 D.新西兰【正确答案】A【答案解析】本题考查以权责发生制计量政府成本。在政府会计模式的选择上，采用修正的权责发生制预算会计的国家有美国、法国、加拿大等国家。29C91AFE4CED1B6C8795AD9C91AFE4CED1B6C8795AD91AFE4CED1B6C8795AD9C91FE4CED1B6C8795

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