部门整体支出绩效评价问题研究

Research on the Problems of Departmental Overall Expenditure Performance Evaluation

随着预算绩效管理日趋成熟,部门整体支出绩效评价逐渐成为我国该领域研究关注的重点。部门整体支出绩效评价是我国政府优化财政资源配置、提升公共服务质量的有力工具。为进一步推进该方法在我国的应用、形成较为完善的部门整体支出绩效评价体系,中央相继出台了一系列相关制度及办法,各地也积极开展相应的试点工作。目前,我国部门整体支出绩效评价在法律体系的构建、指标体系的设计、信息的公开程度、结果的有效应用等方面还存在一些问题,有必要在借鉴国外公共部门绩效管理经验的基础上进一步优化我国预算绩效管理体系,增加财政资金的整合力度。

With the maturity of budget performance management,the performance evaluation of department overall expenditure has gradually become the key point in this field in China.The performance evaluation of department overall expenditure is a powerful tool for our government to optimize the allocation of financial resources and improve the quality of public services.In order to further promote the application of this method in China and form a relatively flawless department overall expenditure performance evaluation system,the central government has successively issued a series of systems and methods for the performance evaluation of department overall expenditure,and various regions have also actively carried out corresponding pilot work.At present,there are still some problems in the construction of legal system,the design of index system,the openness of information,the effective application of results.It is necessary to further improve budget performance management system in China on the basis of learning from the experience of foreign public sector performance management,so as to improve the use efficiency of financial funds.