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2011年财政部《财政支出绩效评价管理暂行办法》(财预[2011]285号)中载明“根据需要,绩效评价工作可委托专家、中介机构等第三方实施”。中国资产评估协会为指导评估行业执行绩效评价业务,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》)于2014年8月1日起实施。本文结合开展绩效评价的一些实践,谈谈学习《操作指引》的几点体会。一、充分认识《操作指引》颁布的重要意义,提高学习贯彻的自觉性当前,评估行业首要的任务就是要学习、贯彻好《操作指引》,并正确理解其深刻内涵。中凯评估在中
2011 Ministry of Finance, “Provisional Measures on Performance Evaluation and Management of Financial Expenses” (Choi [2011] No. 285) states: “According to need, performance appraisal can be commissioned by experts, intermediaries and other third-party implementation.” China Assets Appraisal Association (GuA) conducted guidance on appraisal of the performance appraisal business of the industry and formulated the Guidance on the Performance Appraisal of Financial Expenses (Project Expenses) (Trial Implementation) (the “Guidance on Operation”) from August 1, 2014 onwards. In this paper, some performance evaluation of practice, talk about learning “operating guidelines” a few experiences. I. Fully understand the significance of promulgation of the “Operation Guidelines” and enhance the consciousness of learning and carrying out At present, the primary task of the assessment industry is to learn and implement the “Operation Guidelines” and correctly understand its profound connotation. Kay in the assessment