部门整体支出事前绩效评估:方法及实施路径研究

发布时间：2018-08-01 15:16

【摘要】：事前绩效评估通过将预算绩效管理由事后评价引入事前环节,对政府部门是否具有明确的战略目标,预算编制是否符合战略需求,实施方案是否健全可行,政府部门能否如期实现结果目标、财政资金投入是否存在潜在风险等内容进行全面、客观地评估,帮助政府部门科学编制部门预算、合理设置绩效目标、不断完善实施方案,以促进政府部门通过科学的决策,合理的目标,完善的制度,规范的管理,将稀缺而宝贵的财政资源用于"做正确的事"。本文以部门整体支出为对象,对部门整体支出事前绩效评估是实施内容与范围,评估的程序与方法,评估的重点与难点问题进行针对性研究,以期为部门整体支出事前绩效评估的顺利推出提供必要的理论基础,构建科学的评估体系,搭建适用的操作平台。
[Abstract]:By introducing budget performance management from ex post evaluation into the prior link, the prior performance evaluation has clear strategic objectives for government departments, whether the budget preparation meets the strategic needs, and whether the implementation plan is sound and feasible. Whether the government department can achieve the result target on time, whether the financial investment has the potential risk or not to carry on the comprehensive and objective evaluation, helps the government department scientifically to draw up the department budget, reasonably sets the performance target, unceasingly consummates the implementation plan, In order to promote government departments through scientific decision-making, reasonable goals, perfect system, standardized management, scarce and valuable financial resources to "do the right thing." This article takes the department overall expenditure as the object, carries on the pertinence research to the department overall expenditure prior performance appraisal is the implementation content and the scope, the appraisal procedure and the method, the appraisal key and the difficult question carries on the pertinence research, In order to provide the necessary theoretical basis for the smooth introduction of the department's overall expenditure prior performance evaluation, build a scientific evaluation system, and build a suitable operating platform.
【作者单位】：中央财经大学;
【分类号】：F812.45

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