CAJ | 학술논문

国土资源预算绩效管理推进过程中存在理念尚未牢固树立、管理制度体系不够完善、绩效指标体系尚待健全、评价结果应用水平不高、绩效目标填制存在困难等方面问题。主要原因在于：传统的投入式预算管理方式还没有根本改观、公共产品产出与企业产出效益有着本质不同、预算绩效管理工作还处于摸索阶段、国土资源管理工作具有自己独有特点等。建议：牢固树立“花钱必问效，无效必问责”绩效理念；完善管理制度体系；融合预算绩效和政府绩效管理工作；分类细化、补充制定预算绩效目标指标，建立健全绩效评价指标体系和标准指标库；加强预算绩效评价结果应用；加强预算绩效信息平台建设。
국토자원예산적효관리추진과정중존재이념상미뢰고수립、관리제도체계불구완선、적효지표체계상대건전、평개결과응용수평불고、적효목표전제존재곤난등방면문제。주요원인재우：전통적투입식예산관리방식환몰유근본개관、공공산품산출여기업산출효익유착본질불동、예산적효관리공작환처우모색계단、국토자원관리공작구유자기독유특점등。건의：뢰고수립“화전필문효，무효필문책”적효이념；완선관리제도체계；융합예산적효화정부적효관리공작；분류세화、보충제정예산적효목표지표，건립건전적효평개지표체계화표준지표고；가강예산적효평개결과응용；가강예산적효신식평태건설。
Firstly, this paper points out that short of ifrm notion, poor management system, no sound performance indicator system, low level of application of evaluation result, and some dififculties in performance targets iflling are the major problems that we face in budget performance management. And then it argues that the reasons behind these problems lie in the fact that: there has been no fundamental change in the traditional way of budget management;public product output differs fundamentally from the output and economic beneifts of enterprises; the work of budget performance management is still on the groping stage; and land resources management work has its own characteristics. On account of this, this paper proposes that we must ifrmly establish the performance notion, that is: “if money is spent, the beneifts must be obtained; if no beneifts, there must be accountability. Furthermore, we must improve management system, and integrate budget performance with government performance management. Meanwhile, goal index of budget performance need to be supplemented and formulated on the basis of classiifcation and reifnement. A sound performance evaluation index system and a criteria and Indicators library must be established. In addition, we must enhance our efforts to apply the results of budget performance evaluation, as well as the information platform construction.