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近年,委托第三方评价因其专业性、独立性,在广西财政资金绩效评价中得到较广泛地运用,文章分析了广西财政资金绩效委托第三方评价发展概况及其存在的对绩效评价认识偏差、法制规范还不完善、第三方机构选择的合理性等问题,认为应从转变观念、完善制度和改进操作三个层面着手,对广西委托第三方评价进行改进并提出树立正确绩效评价理念、完善规章制度和改进第三方机构遴选等具体建议。
In recent years, due to its professionalism and independence, the entrusted third-party appraisal has been widely used in the performance appraisal of Guangxi’s financial capital. The article analyzes the general situation of appraisal of third-party appraisal of performance appraisal of Guangxi financial capital and its existing understanding of performance appraisal, The legal system is not yet perfect, and the rationality of the choice of third-party institutions and other issues, that should be from changing concepts, improve the system and improve the operation of the three levels, to commission third-party evaluation in Guangxi to improve and put forward to establish the concept of correct performance evaluation, improve the rules and regulations And to improve the selection of third-party agencies and other specific recommendations.