预算绩效管理指标库建设初探和实践

On the Construction and Practice of Budget Performance Management Index Database

本文以项目支出绩效评价的工作实践和理论研究为基础,阐述了预算绩效管理指标库中指标设置的实用意义和原则。以残疾人联合会的"残疾人精准康复"专项的预算绩效管理指标设置为具体案例,详细分析了项目绩效管理指标中常见的问题和正确有效的设置方法,为预算编制绩效指标提供一个思路和办法。

Based on the work practice and theoretical research of project expenditure performance evaluation,this paper expounds the practical significance and principles of index setting in budget performance management index library.Taking the budget performance management index setting of the"precise rehabilitation for the disabled"special project of the disabled people's federation as a specific case,this paper analyzes the common problems in the project performance management index and the correct and effective setting methods,so as to provide an idea and method for the budget performance index.