美国政府项目绩效评估及其对我国的启示

U.S. Government Project Performance Assessment and Its Elicitation to China

在以结果为导向的预算体制下,美国政府形成了项目评估、部门评估和跨部门评估的绩效评估体系。其中以项目等级评估工具(PART)为主的项目绩效评估取得了较好的成效。近年我国政府在财政项目支出绩效评价方面进行着积极的探索,应借鉴美国项目绩效评估理论与实践,加快推动我国绩效预算制度改革。

Under the results-oriented budget system,the U.S.government has formed assessment of the performance evaluation system such as project evaluation,department evaluation and cross-departments evaluation.Among them,the project performance evaluation mainly based on project rating tool（PART） has achieved fairly better performance.Chinese government has explored the assessment of expenditure performance actively,and the theory as well as practice of American project performance assessment should be adopted to move forward the budget reform in China.