部门整体支出绩效评价的实践探索——以广州市残疾人联合会为例

The Practical Exploration of Department General Expenditure Performance Evaluation in Guangzhou City——Taking City Disability Association as an Example

广州市从2016年开始部门全过程预算绩效管理的探索实践,部门整体支出绩效评价是其重要的一环,广州市部门整体支出绩效评价突出了评价的客观性、财政性、层次性和公共性。在实践中,广州市部门整体支出绩效评价也遇到了如下问题:一是绩效指标设定不够完整,部门整体支出绩效目标有待进一步完善;二是部门整体支出绩效评价管理制度尚不健全,财政职能定位有待进一步厘清等。本文认为优化部门整体支出绩效评价的现实路径是,加强财政支出绩效评价与政府绩效评价的业务合作和数据共享,形成合力推进部门整体支出绩效评价。

Since 2004,the Guangzhou city began its budget performance management reform,gradually set its reform target as"full comprehensive,full process and full transparency".In 2016,the city launched its pilot department full process budget performance management,exploring the department general expenditure budget performance evaluation.Based on the previous practices,the reform in Guangzhou city has such characters as its objectivity,finance,different levels and its publicity.Also it faced the following problems.The first one is a not so complete performance measurement and not so sound department expenditure performance goals.The second one is not so good department expenditure performance evaluation management system and the role of finance to be clarified.The thesis concluded that the coordination and data-sharing between fiscal expenditure performance evaluation and internal government agencies'performance evaluation could be improved to work together to improve department general expenditure performance evaluation.