财政支出绩效评价问题和对策分析

Analysis on the Problems and Countermeasures of Fiscal Expenditure Performance Evaluation

对预算支出情况开展绩效评价,是《预算法》对各级政府、部门和单位提出的要求。近年来,各地积极推进财政支出绩效评价工作,财政支出管理水平和财政资金使用效益有了较大提高。论文分析当前财政支出绩效评价存在的基础工作尚需完善、绩效目标管理应更科学、绩效监控常有缺位、绩效评价质量有待提高、评价结果应用不完全等问题,并提出向筑牢四个关口、保障绩效评价的质量和效果,突出三个导向、建机制补短板破难题的相应对策。

The performance evaluation o fthe budget expenditure is the requirement of the ＂budget law＂ to the governments, departments and units at all levels. In recent years, all regions in China actively promote the performance evaluation of fiscal expenditure, the fiscal expenditure management level and the use efficiency of fiscal funds has been greatly improved. Paper analyzes the problems in current financial expenditure performance evaluation. These problems are： basic work still need to be improved, performance evaluation quality needs to be improved, the performance management should be more scientific, lack of performance monitoring, the quality of performance need to be improved and incomplete application of evaluation results. And paper puts forward the corresponding countermeasures, to build four passes, guarantee the quality and effect of performance evaluation, and to highlight the three orientations, to build mechanisms and make up the short board to break the puzzle.