《预算法》将绩效评价提高到前所未有的高度并提出:“各级政府、各部门、各单位应当对预算支出情况开展绩效评价”。我国引入预算绩效管理以来,绩效评价作为切入点发展最快,绩效评价理论研究、制度建设以及实践探索都有大幅度地推进。随着预算绩效改革的深入,绩效评价被越来越多的部门和管理者重视,更多的社会第三方力量逐步融入其中。但是,在目前开展的绩效评价实践中,大家认识不一,甚至在实践中出 The Budget Law raised the performance evaluation to an unprecedented height and put forward: “Governments, departments and units at all levels should carry out performance appraisal on budgetary expenditures.” Since the introduction of budgetary performance management in our country, performance appraisal has been the fastest growing point of entry, the performance evaluation theory research, system construction and practical exploration have greatly promoted. With the deepening of budget performance reform, performance evaluation is valued by more and more departments and managers, and more and more third-party social forces are gradually incorporated into it. However, in the current performance appraisal practice, we all know each other, even in practice