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财政项目绩效评价是评价机构通过投入产出最大化原则,对政府资金投入与办事效果进行比较,估量效果与支出的匹配性,评价公共资源配置和使用效率,使财政资金的运用更符合市场经济的要求。注册会计师行业以其独立、客观、公正的行业诚信度和公信力以及行业人才建设机制,使其具备参与财政项目绩效评价的条件,因此项目绩效评价成为新业务拓展的重要内容。但在实际开展此项业务时,注册会计师要认真把握和思考以下问题。
Performance evaluation of financial projects is the evaluation agency through the principle of maximizing input-output, government funding and performance comparison, estimation effect and expenditure matching, evaluation of public resources allocation and efficiency of use, so that the use of financial resources more in line with the market economy Request. CPA industry with its independent, objective and fair industry credibility and credibility and industry talent building mechanism to make it have the conditions to participate in the performance evaluation of financial projects, project performance evaluation has become an important part of new business development. However, in the actual conduct of this business, CPA should carefully grasp and think about the following issues.