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随着我国社会主义市场经济体制的不断完善,以及公共财政框架的逐步确立,加快构建财政投资项目的绩效评价体系已成为财政管理改革所面临的一项紧迫任务。特别是与发达市场经济国家相比,我国财政投资项目绩效评价制度尚处于探索阶段,有很多问题亟待研究和解决。本文拟从定义财政投资项目绩效评价的概念出发,分析开展财政投资项目绩效评价的目标与原则,简要介绍现行财政投资项目效绩评价基本方法,并从三个方面,分四个步骤对财政投资项目的指标体系框架进行了设计。
With the continuous improvement of China’s socialist market economic system and the gradual establishment of the public financial framework, accelerating the performance evaluation system of financial investment projects has become an urgent task facing the fiscal management reform. Especially compared with the developed market economy countries, the performance appraisal system of China’s financial investment projects is still at an exploratory stage, and many problems need to be studied and solved urgently. Based on the definition of performance appraisal of financial investment project, this paper analyzes the objectives and principles of performance appraisal of financial investment project, briefly introduces the basic methods of performance appraisal of current financial investment project, and analyzes the financial investment from three aspects and four steps The project’s indicator system framework has been designed.