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近几年来,财政支出绩效监督评价工作取得了长足进展,然而,基层财政绩效监督评价尚未形成良好的机制,财政支出绩效监督评价工作相对滞后,有必要深入分析财政绩效监督评价改革中的困难和问题,进而研究与探索加强绩效监督评价的有效方法,促进改革顺利进行。财政支出绩效评价是指运用科学、规范的绩效评价方法,对照统一的评价标准,按照绩效的内在原则,对财政支出行为过程及其效果进行的科学、客观、公正的衡量比较和综合评判。财政部门作为国家财政资金管理监督的主体,积
In recent years, great progress has been made in the supervision and appraisal of the financial expenditure performance. However, the supervisory evaluation of grassroots financial performance has not yet formed a sound mechanism and the performance supervision and appraisal of fiscal expenditure lags behind. Therefore, it is necessary to analyze in depth the difficulties in the reform of financial performance supervision and evaluation Problems, and then study and explore ways to strengthen the performance monitoring and evaluation of effective ways to promote the smooth progress of the reform. The performance appraisal of fiscal expenditure refers to the scientific, objective and fair comparison and comprehensive evaluation of the financial expenditure behavior process and its effect by using the scientific and standardized performance evaluation methods, according to the unified evaluation criteria and in accordance with the intrinsic principles of performance. The financial sector as the main body of state financial funds management and supervision, plot