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近日,北京市正式印发《北京市市级项目支出事前绩效评估管理实施细则》,标志着北京市初步构建形成预算绩效管理工作事前环节的制度体系。北京市级项目支出事前绩效评估(以下简称事前评估)是指财政部门根据部门战略规划、事业发展规划、项目申报理由等内容,通过委托第三方的方式,运用科学、合理的评估方法,对项目实施的必要性、可行性、绩效目标设置的科学性、财政支持的方式、项目预算的合理性等方面进行客观、公正的评估。
Recently, Beijing formally issued the “Detailed Implementation Rules for Beijing Municipal-level Expenditure Expenditure Performance Management and Management”, marking the initial establishment of an institutional system in Beijing that forms a pre-budgetary performance management task. Beijing Municipal Expenditure Ex-ante performance assessment (hereinafter referred to as “ex ante assessment”) means that the financial department, through commissioning a third party and using a scientific and reasonable assessment method according to the departmental strategic planning, business development planning and project declaration reasons, The necessity and feasibility of implementation, the scientificity of the setting of performance targets, the way of financial support and the rationality of project budget.