省级财政支出项目绩效评价的初步思考

Preliminary Consideration on the Performance Evaluation of the provincial fiscal expenditure

以云南省2005年解决农村人口饮水困难与饮水安全省级财政小型水利补助项目为例,遵循整体性、前瞻性、定量考核与定性分析相结合及简便务实性的原则,根据资金流动的方向,对省、州(市)、县、项目具体实施单位等四个层次的管理进行了研究,探索了省级财政支出绩效评价方法,以加快省级财政支出绩效评价工作的开展与实施。

With solving the drinking water difficulty in rural people and drinking water safety of provincial financial small-scale water grant project in yunnan province in 2005 as example,following the principles of integrity,forward-looking,quantitative assessment and qualitative analysis and simple pragmatic,according to the direction of funds flow,project managements of the four levels,provincial,state（city）,county and specific implementation unit were studied,the performance evaluation of provincial expenditure methods was explored to speed up the implementation of the provincial fiscal expenditure performance evaluation.