They believe the various elements of the process need to be reviewed, based on a clear identification of their deficiencies, to better reflect and serve the shift to results-based budgeting (RBB) and management.
他们认为这一进程的各项不同的环节都需要加以审查，明确指出其缺陷，以更好地反映并推动向以成果为基础的预算编制和管理转变。