随着国家财政体制改革的不断深化,财务绩效评价已经成为行政单位财务管理的重要内容,人们开始更多地关注财务绩效评价风险。文章结合风险管理,论述行政单位财务绩效评价的主要内容与存在的问题,探讨降低财务绩效评价风险的有效对策,以促进财务管理工作的可持续发展。 With the continuous deepening of the national financial system reform, the financial performance evaluation has become an important part of the financial management of the administrative units. People have begun to pay more attention to the risk of financial performance evaluation. Based on risk management, the article discusses the main contents and existing problems of the financial performance evaluation of the administrative units, and discusses the effective countermeasures to reduce the risk of financial performance evaluation so as to promote the sustainable development of financial management.