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财政专项资金是我国财政支出的重要组成部分,要确保财政专项资金在支出更加高效合理,做好财政专项资金绩效评价尤为重要。纵观现阶段我国财政专项资金绩效评价工作,在评价标准,审计实践等方面都亟需进一步完善。本文围绕财政专项资金绩效评价实施中的基本问题加以分析,在此基础上,探讨解决绩效评价问题的思路方法,以期促进财政专项资金支出、审计质量的提高。
Special funds for finance are an important part of China’s fiscal expenditure. It is especially important to ensure that special funds for finance are more efficiently and reasonably spent on expenditures and to do a good job of appraising the performance of special funds for finance. Looking at the performance appraisal of China’s special financial funds at this stage, there is an urgent need to further improve the appraisal standards and audit practices. Based on the analysis of the basic problems in the performance appraisal of financial special funds, this article explores ways to solve the problems of performance appraisal in order to promote the special financial expenditures and the quality of auditing.