浅析财政项目绩效评价全过程控制

Analysis of the whole process control of financial projects performance evaluation

随着部门预算改革的逐步深入和中央财政支出规模的不断扩大,财政项目支出做为财政支出的主要载体,其立项依据、实施过程和产生的效益已成为中央政府、各级公共部门以及社会公众关注的焦点。财政项目绩效评价全过程控制不仅是对财政项目绩效评价体系本身的一种阐释,更主要的是通过对绩效评价全过程控制的研究,挖掘出绩效评价的决策预警、过程管理和信息反馈的综合性作用,尝试建立一种更为理性、更为务实,有翔实资料和明确标准作为依据的项目预算编制机制,将绩效评价与预算编制相融合,更侧重于寻找出财政项目立项评价和绩效评价结果应用的潜在价值。

With gradual deepening of the reform of departmental budgeting and constant expansion of the central fiscal expenditure, financial projects expenditure as the main carrier, its basis, implementation process and bene- fit have become the focus of the central government, other public sectors and the public. The Financial perfor- mance evaluation project whole process control is interpretated and analyzed which digs out the performance e- valuation of early warning decision, process management and information feedback, tries to establish a more ra- tional, more practical project budget mechanism with accurate datum, clear standards, combines performance eval- uation and budget, and finds out the potential value of the project and performance evaluation result application.