常州市财政支出绩效评价体系完善的研究

The Research on Improvement of Financial Expenditures Performance Assessment in Changzhou

十八大报告提出要加强对政府全口径预算决算的审查和监督,要切实推动理财思路转变,进一步提高理财水平,更有效地提高财政资金利用率,加快实现"绩效财政"。因此积极稳妥地推进财政支出绩效管理,使有限的财政资金发挥最大效益,促进地方经济和各项社会事业又好又快地发展是目前亟待解决的问题。文章介绍了常州市财政支出绩效评价的现状,分析了存在的问题,在此基础上从财政支出绩效评价指标的设定、评价标准的制定、评价的方法、评价的制度保障、评价的组织实施等方面提出了进一步完善的对策建议。

The Report to the Eighteenth National Congress of the Communist Party of China proposed strengthening examination and supervision on the government budgets to effectively promote the transforma-tion of financial management ideas,improve the efficiency of financial expenditures,and accelerate progress towards″fiscal performance″.Therefore, it is an urgent task to actively and steadily push forward the per-formance assessment of financial expenditures to make the limited funds to achieve maximum efficiency so as to promote sound and rapid economic and social undertakings development.The paper describes the cur-rent situation of performance assessment of financial expenditures in Changzhou,and then analyzes the exist-ing problems.On the basis of this analysis,some suggestions are put forward on evaluation index setting,e-valuation standard, evaluation method, evaluation system and evaluation organization to make further im-provement.