绩效评价的作用及相关问题分析

Analysis of the Role and Related Issues of Performance Appraisal

绩效评价作为公共财政管理体制改革的一项重要内容，正逐步在全国各省、市展开，其在公共财政资源有效管理上的作用是无庸质疑的。通过对绩效评价工作中所面临的绩效评价主体、绩效评价与绩效预算的区别、绩效评价结果的运用、绩效评价指标体系的建立等相关问题分析，旨在为我国建立有效、可行、权威的财政支出绩效评价制度提出有益的见解。

It is widely afire＇ned that Performance Appraisal （P.A.） plays a more and more important role in the efficient management of public finance resources. As a major part of the public finance management system reform, P.A. has been extending nationwide. Through analyzing the related issues such as the Subject of P.A., the distinction between P.A. ＆ Performao. ce Budgeting, the Utilization of P.A. Result and the Establishment of P.A. Index system, the paper aims to put forward some instructive ideas on the setting up of an effective, feasible and authoritative Finance Disburse P.A System in our country.