生态环境专项资金项目第三方绩效评价要点探析

Key Points of Third-party Performance Evaluation of Ecological Environment Special Fund Project

在“花钱必问效、无效必问责”的预算绩效管理改革背景下,中央及相关省份生态环境管理部门高度重视绩效评价,通过引进第三方开展绩效评价工作,提高专项资金绩效,促进污染治理和生态环境保护资金项目发挥效益。本文围绕生态环境专项资金项目第三方绩效评价全过程,对绩效评价指标体系设定、绩效评价工作方案制定、材料审核和现场评价、绩效评价报告撰写的要点展开了详细探析,并归纳总结了绩效评价发现典型问题,旨在提高第三方评价工作的规范性和有效性。

With the budget performance management reform of “spending money must trace effect and ineffective must call to account”, the central and relevant provincial ecological environmental management departments attach great importance to performance evaluation, in order to improve the performance of special funds and promote the benefits of pollution control and eco-environmental protection projects by introducing a third-party to carry-out performance evaluation. With the purpose of improving the standardization and effectiveness of the third-party performance evaluation on ecological environment special fund project, the paper focused on the whole process of the third-party performance evaluation, by analyzing the key points of the performance evaluation index system setup, performance evaluation work plan formulation, material review and on-site evaluation, performance evaluation report writing, and what’s more summarizing the typical problems found in the performance evaluation.