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我国政府绩效评价从1994年发展至今,经过多年的实践及理论上的探索,发展到现在已经基本形成一个比较规范的体系。如财政部出台的《财政支出绩效评价管理暂行办法》财预[2011]285号,地方上出台的《上海市财政支出绩效评价管理暂行办法》沪府办发〔2011〕1号,都对绩效评价从评价对象、绩效目标、绩效评价指标、评价标准和方法、评价组织、评价程序、评价报告等作出了比较全面的规定。行政事业单位代表政府承担社会公共事务的管理、监督和服务职能,在财政支出绩效评价普遍推广的背景下,如何推进以部门预算改革为核心的预算管理改革是一个值得研究的课题。
After the performance evaluation of our government developed from 1994 till now, after years of practice and theoretical exploration, the development has now basically formed a relatively standardized system. Such as the Ministry of Finance promulgated the “Interim Measures for the Administration of Performance Expenditure on Fiscal Expenses” [2011] 285, promulgated at the local “Shanghai’s financial expenditure performance evaluation and management Interim Measures” Shanghai Office Office [2011] No. 1, are on the performance Evaluation from the evaluation of objects, performance objectives, performance evaluation indicators, evaluation criteria and methods, evaluation organizations, evaluation procedures, evaluation reports and made more comprehensive provisions. Administrative units on behalf of the government to undertake the social public affairs management, supervision and service functions in the financial expenditure performance evaluation of the general promotion of the background, how to promote the reform of the department budget as the core budget management reform is a topic worthy of study.