精心组织 统筹安排扎实推进预算绩效管理培训工作深入开展

精心组织统筹安排扎实推进预算绩效管理培训工作深入开展2014年，在财政部函校的正确指导下，在财政厅党组的高度重视和支持下，广西函校精心组织，扎实推进预算绩效管理培训工作的有效开展。

一、工作介绍2014年，广西函校根据《财政部关于开展县级财政部门预算绩效管理工作的通知》（财预〔2013〕6号）精神、《广西预算绩效管理培训工作三年规划（2 013-2015年）》以及《2014年度广西预算绩效管理培训计划》,和财政厅预算处共同配合，齐心协力，顺利完成以下预算绩效管理培训工作:（一）对自治区区直各部门及市、县财政局分管预算绩效管理的负责人普遍轮训了一次。

着重帮助局领导树立预算绩效管理理念，了解预算绩效管理的基本工作内容和方法，以利于推动预算绩效管理工作开展。

（二）对市、县财政局预算绩效管理的业务骨干进行培训。

市、县财政局预算绩效管理的业务骨干工作在预算绩效管理工作的第一线，通过培训，推动了当地预算绩效管理工作的开展，提高了当地预算绩效管理工作水平。

（三）组织了市县预算绩效管理师资培训，为各市、县开展预算绩效培训工作打下坚实的基础。

（四）组织了预算绩效管理第三方专家和中介机构培训班，让第三方专家和中介机构明确其工作任务、工作主要内容以及审核评价标准。

（五）组织了预算绩效管理培训远程教育工作。

全区注册2558人，人均完成课时12.8课时，人均完成学时59.4学时，注册学习人数全国第三。

经过培训，各部门对该项工作反映良好，普遍认为通过2014年的预算绩效管理培训，树立了预算绩效管理的理念，有效推进预算绩效管理工作的开展，全面提高全区预算绩效管理工作水平。

二、工作体会广西函校通过对预算绩效管理培训工作的实践总结，认识到要做好预算绩效管理培训工作，需要精心组织，统筹安排。

（一）统筹谋划，规划先行2014年，广西函校结合广西的实际情况以及当前财政改革和社会经济发展的新形势和新变化，根据《广西预算绩效管理培训工作三年规划（2013-2015年）》的要求，对预算绩效管理培训的培训内容、组织协调、师资教材建设、培训管理、经费保障作了进一步的细化和完善，为建立我区财政预算绩效管理培训的长效机制打下坚实的基础。

（二）协同配合，理顺工作机制明确分工，理顺函校和预算处及部门预算管理处在预算绩效管理培训中的工作关系，有效地杜绝预算绩效管理培训工作的推诿和拖延。

在厅内部，对预算绩效管理培训内容的确定，主要由厅预算处负责、函校配合，具体实施和管理预算绩效管理培训，则主要由函校负责。

在对下的管理中，实行联络员制度，各级财政局有专人负责预算绩效管理培训工作，对预算绩效管理培训工作能有效地实行问责。

14个地级市财政局和107个县区财政局在预算科股和函校或干教中心设联络员，负责本局学员及与所属县市区的联络员联系，使培训工作上下联动，预算绩效管理工作形成“一盘棋”。

（三）夯实基础工作，完善规范化管理广西函校为了防止各县培训质量参差不齐，制定培训工作流程，规范县级预算绩效管理培训。

按照“办班有依据、教学有程序、过程有记录、考核有标准”的培训工作标准，将预算绩效管理培训工作分为培训前期准备、实施教学准备、实施培训管理、质量考核评估、资料归档报送、学员跟踪反馈等六个流程，梳理每一个流程里应包含几项工作，每项工作的内容和要求是什么，这些工作完成后应形成什么资料。

通过规范标准培训后，预算绩效培训工作做得更加扎实有效，全区预算绩效培训工作的整体水平有了很大程度提高。

（四）建立师资库，加大师资培训力度2014年建立了广西自治区级财政基层培训师资库，预算绩效管理师资库作为财政基层培训师资库的一个重要组成部分，师资库师资既有来自大专院校的专家学者，也有来自工作在一线具有丰富实践经验的财政局干部，既有来自广西区内的师资，也有来自广西区外的师资。

通过完善预算绩效管理师资库的建设，既缓解了预算绩效管理培训师资紧张的情况，又加强了广西区内外、区内各市县的培训经验交流。

同时，为提高预算绩效管理培训质量，2014年加大了预算绩效管理师资培训力度。

（五）开阔视野，请进来和走出去相结合2014年，邀请了广西区外大专院校的专家学者和外省的财政业务骨干到广西区内举办的预算绩效管理培训班上授课。

同时，组织市县财政局领导和业务骨干到广西区外的中央财大、上海财大、上海国家会计学院和国外的新加坡南洋理工大学进行预算绩效管理培训。

通过请进来和走出去，加强交流，开阔视野，提高了预算绩效管理水平。

（六）采用多种培训方法，提高培训绩效发挥多媒体教学设备作用，把所有教材均精心制作成PPT课件，增加了教学的直观性和吸引力，灵活采用现场讲授、录像教学、投影教学、案例讨论、现场答疑等多种培训方法，在培训中增大互动环节和讨论环节的时间，有效改变“满堂灌”、“填鸭式”教学方法带来的弊端，通过通俗易懂的教学方法，解决学员们在预算绩效管理现实工作中遇到的实际问题，得到学员们欢迎和好评，提高了培训效果。

（七）高标准严要求，加强开班前期教学管理对自治区本级举办的预算绩效管理培训班，广西函校把质量把关的关口前移。

在开班前对授课教师的课件进行把关，有时甚至要求授课教师进行试讲。

广西函校组织各部门预算管理处的领导和业务骨干参加评课并提出修改意见。

把培训质量把关前移到办班前。

（八）点面结合，加大监督力度为确保培训取得实效，广西函校定期和市县财政局预算科股、函校、干教中心联系，了解当地预算绩效管理培训的进度；不定期地下到市县举办的预算绩效管理培训班听课，和学员面对面的交流，通过实地监督的方式，督导、检查、提高培训效果。

通过点面结合的监督方式，提高市县预算绩效管理培训的效果。

广西的预算绩效管理工作得到部函校领导和广西财政厅党组的充分肯定。

虽然取得一定的成绩，但与其他兄弟省区相比，还存在着一定差距，还需要进一步学习借鉴兄弟省市区的好做法，取得更大的进步。

Careful organization overall arrangementsPush forward the budget performance management training depthIn 2014, under the correct guidance of the Ministry of Finance letter school, at the height of the attention and support of leading Party group of the Department of Finance, the Guangxi letter carefully organize the school, and promote the effective implementation of the budget performance management training.First, the job description2014, Guangxi letter school according to "Ministry of Finance regarding the development of the county finance department budget performance management notice" (FB No. 6 [2013]) spirit, "Guangxi budget performance management training for three-year plan (2013-2015) "and" 2014 annual budget performance management training program in Guangxi ", and together with the Department of Finance and Budget, together, successfully completed the following budget performance management training:(A) of the autonomous region straight heads of departments and city and county finance bureau in charge of budget performance management of a general rotation. Bureau focused on helping establish budget performance management philosophy, understand the basic contents and methods of budget performance management, in order to facilitate the work carried out to promote the budget performance management.(Ii) to the city, the backbone of the county finance bureau budget business performance management training. Backbone of the business work city, county finance bureau budget performance management, budget performance in the first line management, through training, promoted the development of local budget performance management, improve the local budgetperformance management level.(3) to organize the city and county budget performance management teacher training, performance training budget for the city, county and lay a solid foundation.(Iv) organization of budget performance management of third-party experts and training agency, allowing third-party experts and the agency to clarify its mandate, as well as the main contents of the audit work evaluation criteria.(V) organization of budget performance management training distance education. Region registered 2558 people, per capita hours 12.8 hours to complete, complete hours 59.4 hours per capita, the country's third study enrollment.After training, the departments of the work of the good, generally considered by the 2014 budget performance management training, performance management and establish a budget idea, promotes the development of effective budget performance management, and comprehensively improve the level of the region's budget performance management. Second, work experienceGuangxi letter school budget performance management training through work practice summary, recognizing that budget performance management training to do the work, need careful organization to co-ordinate arrangements.(A) co-ordinate planning, planning in advance2014, Guangxi letter school with the actual situation and the new situation and changes in Guangxi current financial reform and social and economic development, according to "Guangxi budget performance management training for three-year plan (2013-2015)" at the request of budget performance training management training, organization and coordination, teacher teaching building, training management, financial security has been further refined and improved, long-term mechanism for the establishment of the district budget performance management training, and lay a solid foundation.(B) synergies, streamline workflow mechanismA clear division of labor, straighten letter and Budget Office and school department budget management in the working relationship between the budget performance management training to effectively put an end to budget performance management training prevarication and procrastination. In the interior hall of budget performance management training content is determined, primarily the responsibility of the Office of Budget at the school with the letter, the specific implementation and management of budget performance management training, is mainly responsible for the letter of the school. In the next administration, the implementation of liaison system, finance bureau budget at all levels of a person responsible for the performance management training, performance management and training budget efficiently accountability. 14 prefecture-level cities and 107 counties Finance Bureau Finance Bureau of the Budget Section shares and letters school teaching centers or dry liaison officer, responsible for Council participants and belongs counties liaison contact to make the training work upper and lower linkage, budget performance management form "a game of chess."(C) lay a solid foundation, improve standardized managementGuangxi letter training school in order to prevent the counties of varying quality, the development of the training process, standardize the county budget performance management training. According to "evidence-based exercise class, teaching procedures, processes records,assessment standard" of training standards, the budget performance management training into the training preparation, implementation of teaching preparation, implementation of training management, quality examination and evaluation, data archiving reporting, and student tracking feedback and other six processes, carding a process where each should contain several jobs, what content and requirements of each job, and what information should be formed after the work is completed. Through the normative standards of training, budget performance training work in a more solid and effective, the overall level of training of the region's budget performance has been greatly improved.(D) establish faculty library, increase teacher training effortsGuangxi Zhuang Autonomous Region was established in 2014 financial grassroots level teacher training library budget performance management faculty library as financial grassroots teacher training library is an important part of both faculty library faculty experts and scholars from colleges and universities, but also from working in the front line with extensive practical experience in the finance bureau cadres, both from the Guangxi region of teachers, but also teachers from outside the Guangxi Zhuang Autonomous Region. By improving the performance management of teachers library construction budget, both to ease the budget performance management training teachers tense situation, but also to strengthen the training and exchange of experience inside and outside the city and county of Guangxi Zhuang Autonomous Region, the region.Meanwhile, to improve the quality of budget performance management training, 2014 to increase the budget performance management teacher training efforts.(V) broaden their horizons, please come and go combined2014, invited experts and scholars outside the universities and the financial backbone of the provinces of Guangxi Zhuang Autonomous Region to teach courses on budget performance management organized by the Guangxi region. At the same time, city and county finance bureau leadership and organizational backbone to a central fiscal Guangxi outside the big, Shanghaicaida, Shanghai National Accounting Institute and the Nanyang Technological University in Singapore foreign budget performance management training. Please come in and go through, strengthen exchanges and broaden their horizons, improve budget performance management.(Vi) using a variety of training methods to improve training performanceRole play multimedia teaching equipment, all the materials are crafted into PPT courseware, increasing the attractiveness of teaching intuitive and flexible on-site lectures, video teaching, projectors teaching, case discussions, live Q & A, and other training methods, training the increase in interactive sessions and discussion session time, effectively change the "chalk and talk", "cramming" the evils of teaching methods, teaching methods understandable by solving actual participants in the budget performance management reality encountered in the work problem, give students welcome and praise, improve the training effect.(Vii) high standards and strict requirements, strengthen the early teaching management classes Budget performance management course held at the same level autonomous region, Guangxi letter to ensure the quality of school sooner. Before the opening of courseware for instructor checks, and sometimes even require teachers to teach lecture. Leadership and organizational backbone Guangxi letter school at all departments to participate in observation and evaluation of budget management and propose amendments. The training quality check before move to the previous run classes.(Viii) the entire areas, intensify supervisionTo ensure that training to achieve tangible results, the school regularly and counties in Guangxi letter Finance Bureau of the Budget Section shares, letter school, dry teach center to understand the progress of the local budget performance management training; budget performance management training regularly lectures organized underground to cities and counties , and students face to face communication, by way of site supervision, supervision, inspection, improve the training effect. By Dianmianjiehe supervision methods to improve the effectiveness of training performance management and counties budgets.Budget performance management Guangxi fully affirmed the Ministry of Finance of Guangxi letter school leaders and party group. Despite some achievements, but compared with other fraternal provinces, there are still some gaps, but also need to further learn from good practice fraternal provinces, has made greater progress.。