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按照广东省政府和财政厅关于财政部门要研究财政资金使用绩效引入第三方评价办法,在强化预算监督管理、提高资金使用绩效上闯出一条新路的指示精神及要求,本文主要阐述了财政资金使用绩效引入第三方评价,在提高绩效评价结果的客观性和公正性,深入推进绩效财政建设方面具有十分重要的现实意义,介绍了广东韶关开展财政支出项目委托第三方评价工作的主要做法,分析了在开展财政支出项目委托第三方评价过程中发现的存在问题及产生原因,并提出了进一步深化财政支出项目引入第三方评价工作的建议和对策。
According to the instructions and requirements of the Guangdong Provincial Government and the Ministry of Finance on introducing a third-party evaluation method for the financial departments to study the performance of using fiscal funds, and forging a new road to strengthening budget supervision and administration and improving the performance of capital utilization, this paper mainly elaborates on the financial funds The use of performance to introduce third-party evaluation, in improving the objectivity and impartiality of the performance evaluation results, and further promote the performance of financial construction has very important practical significance, introduces the main practice of Guangdong Shaoguan to carry out financial expenditure project commissioned third-party evaluation, analysis The existing problems and their causes found in the process of entrusting the third party appraisal of the financial expenditure projects were put forward and the suggestions and countermeasures for further introducing the third party appraisal projects into the financial expenditure projects were put forward.