农业专项资金绩效评价主体与评价客体探讨  

PROBE INTO THE PERFORMANCE EVALUATION OF SUBJECT AND OBJECT FOR A SPECIAL AGRICULTURAL FUND

作　　者：贠鸿琬[1] 

机构地区：[1]河南农业大学经济与管理学院,河南郑州450002

出　　处：《河南工业大学学报（社会科学版）》2011年第3期19-23,共5页Journal of Henan University of Technology:Social Science Edition

摘　　要：农业专项资金是发展农业和农村经济的重要手段,其管理和使用涉及财政部门、各涉农业务管理部门和基层项目单位。农业专项资金绩效评价应建立职责明确、分工合理、管理有效的评价主体,从农业专项资金管理、使用涉及各部门的共性特征和项目本身特性两个方面进行评价。A special agriculture fund is an important means of developing agriculture and rural economy and its management and use involves the financial sector,the agriculture-related businesses and units managing grass-roots projects.The performance evaluation of the special agricultural fund should make clear the subject and object of evaluation by defining responsibilities,rational division and effective management.The paper conducts an evaluation by dealing with 2 aspects： the common features of the various departments concerning the management and use of the fund as well as the characteristics of the project itself.

关 键 词：农业专项资金 绩效评价 评价主体 评价客体 

分 类 号：F323.9[经济管理—产业经济]