摘要
党的十八大以来,我国财税体制改革开始加快推进,经济发展步入了新常态。为了提高财政资金的使用效率,中共中央、国务院发布了《关于全面实施预算绩效管理的意见》,其中也重点提出了对预算项目事前绩效评价的要求,对新出台重大政策、项目要开展事前绩效评估。各地政府的招商引资项目是推动当地经济发展的重要途径,在项目招商引资协议中,对引入的投资项目需要进行一定期间的产业资金扶持,这就需要对项目引入的可行性进行事前绩效评价,为了体现评价的科学性和独立性,政府相关部门要求可以引入第三方机构对产业扶持项目开展事前绩效评价,从而提高政府投资的透明度和公正性。
It is an important way for local governments to launch investment attraction projects to develop the local economy.In the investment attraction agreements,such projects will enjoy industrial funding support in a certain period,which requires ex-ante performance evaluation on the feasibility.In order to conduct scientific and independent evaluations,relevant government authorities require hiring third-party agencies to carry out ex-ante performance evaluation,so as to improve the transparency and fairness of government investments.Based on the characteristics of the ex-ante performance of projects with industrial support,this article elaborates on the matters that need to be paid special attention to in the evaluation in terms of the procedures of evaluations by third-party agencies,performance target setting,government support funds,qualification for conducting evaluations and how to organization and implement the evaluations.
出处
《中国注册会计师》
北大核心
2021年第6期97-99,3,共4页
The Chinese Certified Public Accountant
