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近年来,绩效评价工作通过逐步纳入财政支出预算考核范围,得到了广泛认同,但在实际的财政支出绩效评价过程中,由于许多项目所获取的证据不具备充分性、适当性,绩效评价各环节之间缺乏明显的逻辑关系,评价结论可信度较低,不利于项目绩效目标的实现,导致财政支出绩效评价工作的推进相对滞后。对此,笔者认为,应该从完善绩效评价证据链着手,寻找合适的评价方法,保证评价结论得到充分、适当的证据支持,促进绩效评价工作有序、规范开展。
In recent years, performance appraisal has been widely recognized through the gradual incorporation into the scope of budgetary appraisal of budget expenditures. However, in actual performance appraisal of financial expenditures, due to the fact that the evidences obtained by many projects do not have sufficiency, appropriateness and performance appraisal The lack of obvious logical relationship between the credibility of the conclusions of the evaluation is not conducive to the achievement of the project performance goals, leading to the performance of financial expenditure performance evaluation is lagging behind. In this regard, I believe that we should start from improving the chain of evidence of performance evaluation to find a suitable evaluation method to ensure that the conclusions of the evaluation are fully supported by appropriate evidence to promote the performance evaluation work orderly and standardized.