绩效管理是现代财政制度和财务制度的重要组成部分。但记者在多地采访时了解到,财政资金使用“重投入轻效果,重分配轻管理”的现象依然普遍存在。据审计署统计,2011年,中央专项转移支付有287项,其中187项没有建立绩效评价制度。记者查阅近期审计署公布的审计报告时发现,“花钱不重效果”的现象并非个例。例如,审计署对环保领域34个利用国外贷款的项目进行审计,发现有13个项目存在资产闲置或损 Performance management is an important part of the modern financial system and financial system. However, in an interview with reporters, the reporter learned that the use of financial funds still relies on “re-investing in light effects and redistributing light management”. According to the statistics of the Audit Commission, in 2011, the central government transferred 287 special transfer payments, of which 187 did not establish a performance evaluation system. When the reporter consulted the auditing report released by the Audit Commission recently, he found that the phenomenon of “spending money without rewards” is not a case in point. For example, the Audit Commission conducted an audit of 34 projects utilizing foreign loans in the field of environmental protection and found that 13 projects had assets that were idle or damaged