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随着国家财政体制改革的不断深化,财务绩效评价已经成为行政单位财务管理的重要环节。海关财务管理工作不断面临新的机遇和挑战,绩效评价方法和内容之外,人们开始更多地关注财务绩效评价风险。文章结合在风险管理视角下,海关财务绩效评价的主要内容与实际工作中存在的问题,探讨不断降低财务绩效评价风险的有效对策,以促进海关财务管理工作的可持续性发展。
With the deepening of the national financial system reform, financial performance evaluation has become an important part of the financial management of the administrative units. Customs financial management continue to face new opportunities and challenges, performance evaluation methods and content, people began to pay more attention to the financial performance evaluation risk. Based on the perspective of risk management, the article discusses the main content of customs financial performance evaluation and the problems existing in practical work, and discusses effective countermeasures to reduce the risk of financial performance evaluation continually so as to promote the sustainable development of customs financial management.