摘要
农业专项资金是发展农业和农村经济的重要手段,其管理和使用涉及财政部门、各涉农业务管理部门和基层项目单位。农业专项资金绩效评价应建立职责明确、分工合理、管理有效的评价主体,从农业专项资金管理、使用涉及各部门的共性特征和项目本身特性两个方面进行评价。
A special agriculture fund is an important means of developing agriculture and rural economy and its management and use involves the financial sector,the agriculture-related businesses and units managing grass-roots projects.The performance evaluation of the special agricultural fund should make clear the subject and object of evaluation by defining responsibilities,rational division and effective management.The paper conducts an evaluation by dealing with 2 aspects： the common features of the various departments concerning the management and use of the fund as well as the characteristics of the project itself.
出处
《河南工业大学学报（社会科学版）》
2011年第3期19-23,共5页
Journal of Henan University of Technology:Social Science Edition
关键词
农业专项资金
绩效评价
评价主体
评价客体
a special agricultural fund
performance evaluation
evaluation of subject
evaluation of object
