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财政支出绩效评价工作是公共财政管理制度改革的重要组成部分,也是一种以面向结果为导向的管理机制和管理方式。浙江省经过两年多来的实践,各地区、各部门对使用财政资金的绩效理念正在逐步形成,绩效评价工作取得了初步成效,并得到了省政府主要领导的充分肯定。一、基本做法(一)抓制度建设。绩效评价制度是开展绩效评价工作的重要前提,也是确保评价工作规范性、约束性和有效性的基本准绳。2005年10月,省政府办公厅下发《关于认真做好财政支出绩效评价工作的通知》及《浙江省财政支出绩效评价办法(试行)》后,省财政厅坚持“一手抓制度建设,一手抓评价实践”。在制度建设方面,相继出台了《浙江省财政支出绩效评价实施意见》、《浙江省中介机构参与绩效评价工作暂行办法》、《浙江省财政支出绩效评
The performance appraisal of fiscal expenditure is an important part of the reform of the public financial management system and also a result-oriented management mechanism and management method. After more than two years of practice in Zhejiang Province, the performance concept of using financial funds by various regions and departments is gradually being formed. The performance evaluation has achieved initial success and has been fully affirmed by the major leaders of the provincial government. First, the basic approach (a) grasp the system of construction. Performance appraisal system is an important prerequisite for carrying out performance appraisal, but also to ensure that the evaluation of the normative, binding and effective basic principles. In October 2005, the General Office of the provincial government issued the Notice on Earnestly Doing a Good Job in Evaluating the Performance of Fiscal Expenditure and the Measures for Evaluating the Performance of Fiscal Expenditure in Zhejiang Province (Trial). The provincial Department of Finance insisted that “ Grasping the evaluation practice ”. In terms of system construction, the Opinions on Implementing the Performance Evaluation of Fiscal Expenditure in Zhejiang Province and Interim Measures for Participating in Performance Appraisal of Zhejiang Intermediary Organizations have been promulgated one after another, and the Performance Appraisal of Zhejiang Province’s Fiscal Expenditure