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中国资产评估协会总结近年来财政支出绩效评价实践中的经验,针对当前评估机构执行财政支出绩效评价业务存在的难点和问题等制定了《财政支出(项目支出)绩效评价操作指引(试行)》(以下简称《操作指引》)。从我们山西世信资产评估有限公司从事财政支出绩效评价的实践来看,《操作指引》具有十分重要的战略意义和十分具体的操作指导意义。该指引规范了资产评估行业执行财政支出绩效评价业务的行为,填补了该领域的一项空白,为评估行业服务于财政部门的预算绩效管理、评估行业转型升级起到了不可或缺的作用。
China Assets Appraisal Association summarized the experience of performance appraisal of fiscal expenditure in recent years and formulated the Operational Guidelines for the Performance Appraisal of Fiscal Expenditure (Project Expenditure) (Trial) in light of the difficulties and problems existing in the current appraisal agency’s performance appraisal of financial expenditures Hereinafter referred to as “Operation Guide”). From the practice of Shanxi Shixin Assets Appraisal Co., Ltd. in performance appraisal of financial expenditure, “Operation Guideline” has very important strategic significance and very specific operational guidance significance. This guideline standardizes the performance appraisal business of the financial appraisal industry in the asset appraisal industry, fills a blank in this field, and plays an indispensable role in assessing the industry’s budget performance management in the financial sector and in evaluating the industrial transformation and upgrading.