新政府会计制度下重构水利部门整体支出绩效评价体系

Reconstruction of the Overall Expenditure Performance Evaluation System of the Water Conservancy Department under the New Government Accounting System

2014年新修订的《预算法》实施和2018年中央出台的《关于全面实施预算绩效管理的意见》意味着我国政府非常重视预算绩效管理,财政部门还专门出台了项目支出、部门整体支出、财政预算等绩效评价共性指标体系框架。但2019年开始实施“双报告”的新会计制度,使得原来的绩效评价指标体系已经不适应新制度的要求,需要重新设计。文章以某市水利部门为例,在梳理国内外有关绩效评价的研究文献和实地调研的基础上,针对其实施现状和存在的问题,重新构建了部门整体支出绩效评价体系,以提升单位预算管理能力。

With the implementation of the newly revised“Budget Law”in 2014 and the“Opinions on the Comprehensive Imple-mentation of Budget Performance Management”issued by the central government in 2018,the Chinese government attaches great im-portance to budget performance management.The financial department has also issued a framework for performance evaluation common indicators such as project expenditures,departmental overall expenditures,and fiscal budgets.However,with the implementation of the new“dual report”accounting system in 2019,the original performance evaluation index system no longer meets the requirements of the new system and needs to be redesigned.Taking a city’s water conservancy department as an example,based on combing domestic and foreign research literature and field investigations on performance evaluation,according to its implementation status and existing problems,the overall expenditure performance evaluation system of the department is reconstructed to improve unit budget management ability.