论文部分内容阅读
建立财政预算绩效评价体系,有利于提高财政资金使用效率。本文拟就如何建立财政支出绩效评价体系的问题,作些分析,提些建议。一、我国地方财政支出绩效评价工作存在的问题及难点分析近年来,我国部分地区财政支出绩效评价工作取得了初步成效,但还有很多与我国市场经济发展和财政改革客观需要不相适应的地方。主要表现在:(一)法律约束和制度保障缺失,影响了财政支出绩效评价工作的权威性和深入性。我国目前的财政支出绩效评价工作尚缺乏法律约束和制度保障,支出项目的绩效评价结果多数只是作为各有关部门项目建设档案保存。财政支出绩效评价对于支出项目执行的成效、问题与相关责任并没有直接的约束,评价结果对于支出分配和支出项目管理应有的参考作用、导向作用和制约作用尚
Establishing a budget performance evaluation system is conducive to improving the efficiency of the use of fiscal funds. This article is about how to establish a performance appraisal system of fiscal expenditure, make some analysis and put forward some suggestions. I. Problems and Difficulties Analysis of Performance Evaluation of Local Fiscal Expenditure in China In recent years, preliminary achievements have been made in evaluating the performance of fiscal expenditures in some regions of our country, but there are still many places that are incompatible with the objective needs of China’s market economy development and fiscal reform . Mainly manifested in: (a) the lack of legal constraints and system security, affecting the performance evaluation of fiscal expenditure authoritative and in-depth. The current performance appraisal of fiscal expenditure in China still lacks legal constraints and system guarantees. The majority of performance appraisal results of expenditure items are only saved as archives of project construction of relevant departments. The performance evaluation of financial expenditure is not directly constrained by the effectiveness, problems and related responsibilities of the expenditure project implementation. The reference, guiding and restrictive effects of the evaluation results on expenditure distribution and expenditure management should be