the innovating process of performance budgeting and its application in china were illustrated.
就绩效预算的创新过程和绩效预算在我国的运用进行了阐述。
at the same time, the article expatiates on performance budgeting (pb) principle and its advantages.
接着阐述了绩效预算的涵义及其优势;
recommended by hoover commission, in 1949, performance budgeting had been adopted in the united states for the first time in the world.
1949年美国在世界上首先大规模采用绩效预算编制方式。
the primary conditions of implementing performance budgeting at present are not possessed in china.
中国目前尚不具备实施绩效预算的基本条件。
the performance budgeting is the advanced budget management mode proved in practices of western countries.
绩效预算是西方国家实践证明了的先进的预算管理模式。
finally, it is argued that although new performance budgeting is an ideal model of budgeting, the basic conditions for it to operate are absent in china.
最后,虽然新绩效预算是一种非常理想的预算模式,但是,中国目前并不具备实行的条件。
finally, it is argued that although new performance budgeting is an ideal model of budgeting, the basic conditions for…
即使对于实行新绩效预算来说,先实行一种「控制取向」的预算体制也是有帮助的。
and, for the purpose of making new performance budgeting practicable in the future, it is necessary for china to first put a control-oriented budgeting system in place.
即使对于实行新绩效预算来说,先实行一种「控制取向」的预算体制也是有帮助的。