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财政资金绩效考评是指运用科学、规范的绩效评价方法,对照统一的评价标准,对财政支出的目标、实施过程及其完成结果进行综合性考核和评价。2000年以来,我国逐渐引入国外财政资金绩效考评制度,经过7年的深入研究和积极试点,取得了显著成绩。部门财政资金使用绩效观念明显增强,财政支出结构明显优化,财政资金绩效考评成为中央和部分省市的日常工作。同时,
Financial capital performance appraisal refers to the use of scientific and standardized performance evaluation methods, a unified evaluation criteria, the financial expenditure objectives, the implementation process and the results of a comprehensive assessment and evaluation. Since 2000, our country has gradually introduced the performance appraisal system of foreign financial funds. After seven years of intensive research and active pilot projects, remarkable results have been achieved. The performance concept of departmental use of financial funds was obviously enhanced, the structure of fiscal expenditures was obviously optimized, and the performance appraisal of financial funds became the routine work of the central government and some provinces and cities. Simultaneously,