部门整体支出事前绩效评估的质量控制(以下简称质量控制)是准确判断财政支出合理性、有效性的关键,是财政部门、主管部门、评价机构和社会公众普遍关注的问题。应从财政主管部门、部门预算单位及第三方机构等层面进行全过程质最控制。并赋予相应的质最控制标准、制度安排及管控措施。质量控制系统内涵部门整体支出绩效评价质量控制的 The overall quality of departmental expenditure performance evaluation (hereinafter referred to as quality control) is the key to accurately judge the rationality and effectiveness of financial expenditure, and it is a general concern of the financial departments, competent departments, evaluation agencies and the general public. The whole process of quality control should be carried out from the financial authorities, departmental budget units and third-party agencies. And give the corresponding quality control standards, institutional arrangements and control measures. Quality control system connotation sector overall expenditure performance evaluation quality control