CAJ | 학술논문

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。
적효예산성위근사년재정개혁적일개열사。과연경비적적효관리시적효예산개혁적중요조성부분，농업과연적효예산관리이경진입시점계단。대조부문예산관리구체류정，해문대농업과연적효예산여부문예산관리적함접방식진행료분석，인위기주요유3충방식：이기층예산자금관리단위위핵심，이주관부문위핵심，이재정부위핵심，병취이상함접방식제출료의견건의。
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.