성과주의 예산제도의 필요성과 정착방안

>Performance budgeting does perform more than just inform the resource allocation decisions that go into develop of a traditional type of budget. Performance budgeting is based on the assumption that presenting performance information alongside budget amounts will improve budget decision making by focusing funding choices on program results. Performance budgeting shifts the focus of attention from detailed items of expense to the allocation of resources based on program goals and measured results. A true performance budgeting is not simply an object class budget with some program goals attached. It tells you much more than just that for a given level of funding a certain level of result is expected. A real performance budgeting gives a meaningful indication of how the dollars are expected to turn into results.Performance budgeting process are linked planning and goal－setting processes with the congressional budget process by requiring the executive and legislative branches to consult on overall agency goals and missions. Performance budgeting are enhanced prospects for effective links with the budget by requiring agency budget requests to use program activities as the basis for performance planning and measurement.Performance budgeting are provided a realistic framework for the expectations and capabilities of performance measurement in the government environment by emphasizing a range of performance measures that strive toward but did not initially demand outcomes.