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财政支出绩效评价是公共财政管理改革的重要组成部分,与部门预算、国库集中支付共同构成“三位一体”的公共财政管理体系,是推进财政管理科学化精细化,提高资金使用效益的重要手段。浙江省从2003年开始,按照“先易后难、由点及面、稳步推进”的原则,从制度建设、机构人员、实施评价、业务培训等方面着手,以项目评价为重点,由部分试点到全面铺开,不断推进财政支出绩效评价工作,取得了一定成效。
The performance appraisal of public expenditure is an important part of the reform of public finance management. Together with the departmental budget and centralized treasury payment, the public financial management system constitutes the “Trinity”, which is an important means to promote the scientific and finer financial management and improve the efficiency of capital utilization . Zhejiang Province, starting from 2003, proceeded from the aspects of system construction, organization personnel, implementation evaluation, business training and other aspects in light of the principle of “easing difficulties first, easing difficulties from point to area and progressing steadily from point to area” Part of the pilot to fully roll out, and constantly promote the financial expenditure performance evaluation, and achieved some success.