公共建设性投资项目的绩效评估问题探析

Research on the Performance Evaluation for Public Constructive Investment Project

科学的绩效评估是公共建设性投资项目顺利开展的重要影响因素,审计人员的素质与评估实践不相适应、缺乏完善的法律依据、科学的指标体系和审计责任追究与评估监督制度是问题所在,而要有效应对这些问题,加强公共财政支出绩效评估的立法工作是前提,建立科学合理的评估指标体系是基础,提高绩效评估执行人员的业务素养是关键,加强对审计责任追究制度的强化执行是保障,建立公共财政支出的监督约束机制是补充。

Scientific performance evaluation is one of the key factors of public constructive investment project. Its problems were as followings： disharmony between auditors’ quality and practice, lack of legal basis, scientific index systems and system design of responsibility accountability＆amp;evaluation supervision. The premise to solve these problems is to strengthen the legislation; the basis is to formulate the index systems of evaluation;the key is to improve the auditors’ qualities;the guarantee is to execute the system of responsibility accountability;and the supplement is to construct the system of supervision and restriction.