从2003年开始,财政部逐步出台了不同经费的支出绩效考评办法,并组织实施。北京、广东、浙江等省市财政部门陆续出台了各自的绩效考评办法,开始了考评的试点与推广。绩效考评工作自推行以来,对宣传绩效理念、促进财政资金使用效益的提高起到了显著的作用。但由于开展的时间不长,工作中也暴露出一些问题,制约着绩效考评作用的充分发挥,亟待研究解决,以强化绩效管理,深化财政预算管理改革。 Since 2003, the Ministry of Finance has gradually introduced the performance appraisal methods for different expenditures and organized them for implementation. The financial departments in Beijing, Guangdong, Zhejiang and other provinces and municipalities successively promulgated their own performance appraisal methods and started the pilot and promotion of appraisal. Since its implementation, performance appraisal has played a significant role in promoting the concept of performance and promoting the efficiency of the use of financial resources. However, due to the fact that the project has not been carried out for a long period of time, some problems have been exposed in its work, which have restricted the full play of the performance appraisal and are urgently needed to be studied and resolved in order to strengthen performance management and deepen the reform of budget management.