预算绩效再评价及其指标体系研究

Research on Re-evaluation of Budget Performance and Its Index System

开展以衡量自评价实施效果为目的的预算绩效再评价是全面实施预算绩效管理的重要一环,是全面拓展预算绩效评价外延、整体提升预算绩效评价效力、促进预算绩效管理现代化目标实现的重要手段。通过定性分析阐释指标设计思路,建立一套全方位反映具体评价内容、全过程体现评价要求、全覆盖完成评价任务的预算绩效再评价指标体系是开展再评价工作的关键技术,也是简单高效的度量标准和执行工具,在此基础上结合层次分析方法与德尔菲法确定指标权重,为预算绩效再评价活动的开展提供技术保障。

Carrying out budget performance re-evaluation for the purpose of measuring the effect of self-evaluation is an important part of the comprehensive implementation of budget performance management,and is an important means to comprehensively expand the extension of budget performance evaluation,improve the effectiveness of budget performance evaluation as a whole,and promote the realization of modern budget performance management goals.Interpreting indicator design ideas through qualitative analysis,establishing a set of budget performance re-evaluation indicator systems that fully reflect specific evaluation content,reflect evaluation requirements throughout the entire process,and complete evaluation tasks with full coverage.It is a key technology for re-evaluation and a simple and efficient measurement.Standards and implementation tools,on this basis,combine the analytic hierarchy process and the Delphi method to determine the index weights,and provide technical support for the development of budget performance re-evaluation activities.