对资产评估机构参与预算绩效评价业务的思考

Refections on Asset Appraisal Agencies Participating in Budget Performance Evaluation

预算部门或单位委托第三方机构参与预算绩效管理,是全面实施预算绩效管理的重要举措。资产评估行业是财政管理中的重要基础工作,资产评估机构作为独立的第三方机构,具备专业技术能力和丰富实践经验,应当在预算绩效管理中发挥重要作用。笔者通过对四川省内资产评估机构服务预算绩效评价业务的现状调研了解,对资产评估机构服务预算绩效评价业务的优劣势进行分析,研究解决问题的对策措施,为资产评估行业服务预算绩效评价工作提供参考,旨在引导资产评估机构积极参与预算绩效评价业务,提升执业质量。

The engagement of third-party agencies by budget departments or units in budget performance management is a crucial measure for the comprehensive implementation of budget performance management.The asset appraisal industry is a fundamental component of financial management.As independent third-party entities,asset appraisal agencies possess professional technical capabilities and extensive practical experience,and should play a significant role in budget performance management.This paper investigates the current state of asset appraisal agencies'services in budget performance evaluation in Sichuan Province,analyzes the strengths and weaknesses of these services,studies solutions and measures to address issues,and provides references for the Asset Appraisal industry's services in budget performance evaluation.The goal is to guide asset appraisal agencies to actively participate in budget performance evaluation and enhance the quality of their practice.