摘要
开展财政支出绩效评价工作,有利于从目前注重资金投入的管理转向注重对支出效果的管理,避免财政资金的浪费,提高财政资金使用效益。财政部门是绩效评价工作的组织者,并根据支出的范围,分层次进行绩效评价。在实际工作中,应根据实际情况选择财政支出绩效评价方法;合理确定绩效评价指标体系。推进财政支出绩效评价体系的对策是:确定基本原则;健全组织机构;制定管理办法;建立考评体系;强化评价结果的约束力。
The performance evaluation of fiscal expenditure will change the management from current capital investment to expenditure effect,avoid waste of financial fund,and increase use benefits of financial fund.The financial institution is the organizer of performance evaluation,and they take performance evaluation by level based on the range of expenditure.In practice,we should choose proper per-formance evaluation method of fiscal expenditure accordingly and determine index system of performance evaluation.The strategy is to define basic principle,improve organization,make management methods,establish performance evaluation system,and increase binding force on evaluation result.
出处
《商业经济》
2010年第19期62-63,94,共3页
Business & Economy
关键词
财政支出
绩效评价
评价模式
fiscal expenditure
performance evaluation
evaluation mode
