output-oriented budgeting

简明释义

侧重产出(量)的预算编制

英英释义

例句

1.Many non-profits are shifting towards output-oriented budgeting to better allocate their resources.

许多非营利组织正在转向以结果为导向的预算编制，以更好地分配资源。

2.The new financial strategy focuses on output-oriented budgeting to enhance accountability.

新的财务策略侧重于以结果为导向的预算编制，以增强问责制。

3.By adopting output-oriented budgeting, the organization was able to track performance more effectively.

通过采用以结果为导向的预算编制，该组织能够更有效地跟踪绩效。

4.Incorporating output-oriented budgeting allows for clearer objectives in project management.

纳入以结果为导向的预算编制可以使项目管理中的目标更加明确。

5.The government implemented output-oriented budgeting to improve public service efficiency.

政府实施了以结果为导向的预算编制，以提高公共服务效率。

作文

In today's rapidly changing economic landscape, governments and organizations are increasingly adopting innovative financial management practices to enhance their operational efficiency. One such practice is output-oriented budgeting, which focuses on the results and outcomes of spending rather than merely the inputs or activities associated with it. This approach shifts the emphasis from traditional budgetary processes that prioritize funding based on historical expenditures to a more dynamic system that assesses the effectiveness and impact of financial resources allocated to various programs and services.The concept of output-oriented budgeting can be traced back to the need for accountability and transparency in public sector finance. In many cases, traditional budgeting methods have led to inefficiencies, as funds are often allocated based on previous budgets without a thorough evaluation of the actual results achieved. By focusing on outputs, organizations can better align their financial resources with their strategic goals, ensuring that every dollar spent contributes to measurable outcomes.One of the key advantages of output-oriented budgeting is that it encourages a culture of performance measurement. Organizations are required to set clear objectives and define specific indicators that will be used to assess their success. This not only helps in tracking progress but also promotes a sense of responsibility among managers and staff to deliver results. For instance, if a government agency is tasked with improving public health, it may establish targets related to vaccination rates or disease prevention. The budget would then be allocated based on the expected outputs that contribute to these targets.Furthermore, output-oriented budgeting fosters greater stakeholder engagement. When organizations articulate their desired outcomes clearly, it becomes easier to involve citizens, community members, and other stakeholders in the budgeting process. This collaborative approach not only enhances transparency but also builds trust within the community, as stakeholders can see how their input directly influences budget decisions.However, implementing output-oriented budgeting is not without its challenges. One significant hurdle is the need for robust data collection and analysis systems. Accurate measurement of outputs requires reliable data, which can be difficult to obtain in some sectors. Additionally, there may be resistance to change from those accustomed to traditional budgeting practices. It is essential for organizations to invest in training and capacity-building initiatives to help staff understand and embrace this new approach.In conclusion, output-oriented budgeting represents a significant shift in how organizations manage their finances and measure success. By prioritizing outcomes over inputs, this approach not only enhances accountability and transparency but also drives performance improvement and stakeholder engagement. As more organizations adopt this innovative budgeting method, it is likely that we will see a transformation in public sector finance, leading to more efficient and effective use of resources. Embracing output-oriented budgeting could pave the way for a more sustainable and results-driven future in financial management.

以结果为导向的预算编制在当今快速变化的经济环境中，政府和组织越来越多地采用创新的财务管理实践，以提高其运营效率。其中一种做法就是以结果为导向的预算编制，它关注支出的结果和成果，而不仅仅是与之相关的输入或活动。这种方法将重点从传统的预算流程转移到基于历史支出的资金分配上，转而采用一种更具动态性的系统，评估分配给各种项目和服务的财务资源的有效性和影响。以结果为导向的预算编制的概念可以追溯到公共部门财务问责和透明度的需求。在许多情况下，传统的预算方法导致了低效，因为资金通常是根据以前的预算分配的，而没有对实际取得的结果进行全面评估。通过关注输出，组织能够更好地将其财务资源与战略目标对齐，确保每一美元的支出都能为可衡量的成果做出贡献。以结果为导向的预算编制的一个主要优点是它鼓励绩效测量文化。组织需要设定明确的目标，并定义将用于评估成功的具体指标。这不仅有助于跟踪进展，还促进了管理者和员工对交付结果的责任感。例如，如果一个政府机构的任务是改善公共健康，它可能会建立与疫苗接种率或疾病预防相关的目标。然后，预算将根据有助于这些目标的预期输出进行分配。此外，以结果为导向的预算编制促进了更大的利益相关者参与。当组织清晰地阐明其期望的结果时，便更容易让公民、社区成员和其他利益相关者参与预算过程。这种协作的方法不仅增强了透明度，还在社区内建立了信任，因为利益相关者可以看到他们的意见如何直接影响预算决策。然而，实施以结果为导向的预算编制并非没有挑战。一个重大障碍是需要强有力的数据收集和分析系统。准确的输出测量需要可靠的数据，而在某些行业中，获取这些数据可能会很困难。此外，习惯于传统预算实践的人可能会抵制变革。组织必须投资于培训和能力建设计划，以帮助员工理解并接受这种新方法。总之，以结果为导向的预算编制代表了组织管理财务和衡量成功方式的重大转变。通过优先考虑成果而非输入，这种方法不仅增强了问责制和透明度，还推动了绩效改善和利益相关者参与。随着越来越多的组织采用这种创新的预算方法，我们可能会看到公共部门财务的转变，从而导致资源的更高效和有效利用。接受以结果为导向的预算编制可能为财务管理的可持续和以结果为导向的未来铺平道路。