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随着财政性专项资金绩效评价管理理论和实践的不断发展和成熟,到目前为止,西方主要发达国家基本上都建立了相关的资金绩效评价管理制度,并在提高专项资金使用效率和引导优化产业结构等方面取得了较好的成果。本文以财政性专项资金绩效评价理论为基石,结合企业的财政支持体系,辅助以定性分析和定量分析,在借鉴西方国家财政性专项资金绩效评价经验的基础上,结合我国的实际情况,对我国财政支持企业专项资金绩效评价制度的框架进行了理论论证和初步构建。
With the continuous development and maturity of the theory and practice of financial special funds performance appraisal management, up to now, the major western developed countries have basically set up related fund performance appraisal management systems, and have been improving the utilization efficiency of special funds and guiding the optimization of industries Structure and achieved good results. In this paper, the financial performance evaluation of special funds as the cornerstone of the foundation, combined with the financial support system of enterprises, assisted by qualitative analysis and quantitative analysis of Western countries based on the experience of financial performance evaluation of special funds based on the actual situation in our country Financial support for the performance evaluation system of special funds for the theoretical demonstration and preliminary construction.