论文部分内容阅读
由于财政支出内容复杂,专项资金类型、情况不一,对整个财政支出进行绩效评价研究显得十分困难,因此,本文对青岛市市本级安排的教育专项资金从立项评审、预算执行到绩效评价进行研究,本着提高财政资金使用效率和效益的宗旨,围绕“花钱买效果”的绩效理念,探索财政专项资金的评价指标体系和方法,根据绩效评价结果,对项目资金实施成效和存在问题进行总结和分析,并提出完善、提升的意见和建议,形成一种新的、面向结果的管理理念和管理方式,明确专项资金管理中目标与结果的关系,
Due to the complexity of financial expenditure, the types of special funds and the different conditions, it is very difficult to study the performance appraisal of the entire financial expenditure. Therefore, this paper conducts a review of the special funds for education arranged at the municipal level in Qingdao from the appraisal of the project to the performance of the budget Research, in line with the purpose of improving the efficiency and effectiveness of the use of fiscal funds, and around the performance concept of “spending money to buy results”, we explore the evaluation index system and method of special funds for finance and evaluate the effectiveness and existence of the project funds based on the performance evaluation results Problem summary and analysis, and put forward perfect, enhance the opinions and suggestions to form a new, results-oriented management concepts and management methods, a clear goal of special funds management and the relationship between the results,