广东省部门整体支出绩效评价思路探析

Study on the Performance Appraisal of Department Overall Expenditure of Guangdong

部门整体支出绩效是政府财政预算中绩效管理领域关注的重点,本文在总结国内各省份开展部门整体支出绩效评价的基础上,从体系框架、共性与个性化指标、考察内容等几个方面,提出广东省部门整体支出绩效评价指标体系的构建方案,对广东省部门整体支出绩效评价工作进行初步探讨。

The performance appraisal(PA) of department overall expenditure is a focus of the government budget performance management. This study summarized the advancements in PA of department overall expenditure made by a variety of domestic provinces, and then put forward a practical construction scheme for the PA of department overall expenditure for Guangdong from the aspects of system framework,common measures and personalized index,and contents of investigation,meanwhile,this study offered a preliminary discussion on the PA of department overall expenditure of Guangdong.