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财政支出绩效评价是预算绩效管理的重要组成部分,一套经济而有效的绩效评价指标体系,则是财政支出绩效评价工作的载体。甘肃省在这方面进行了有益的探索,并印发了《预算绩效评价指标体系(参考)》,为推进全省预算绩效管理奠定了制度基础和技术支撑。一、构建指标体系借鉴国内外实践经验,结合自身实际,根据功能支出科目类别,甘肃省研究制定了28套绩效评价指标体系。
The performance appraisal of financial expenditure is an important part of budget performance management. A set of economic and effective performance appraisal index system is the carrier of performance appraisal of financial expenditure. Gansu Province conducted a useful exploration in this regard and issued the “Budget Performance Evaluation System (Reference)”, laying a system foundation and technical support for promoting the province’s budget performance management. First, the construction of index system Based on practical experience at home and abroad, combined with its own reality, according to the category of functional expenditure subjects, Gansu Province has formulated and formulated 28 sets of performance evaluation indicators.