财政资金绩效评估理论与靖江实践  

Financial fund performance evaluation theory and Jingjiang practice

作　　者：杨国荣 陈浦秋杭 祁慧 陈清华[3] Yang Guorong;Chen Puqiuhang;Qi Hui;Chen Qinghua(Jingjiang Financial Bureau,Jingjiang,Jiangsu,214501;College of Economics and Management5Nanjing University of Aeronautics and Astronautics,Nanjing,Jiangsu,211106;Jiangsu Academy of Social Science,Nanjing,Jiangsu,210004)

机构地区：[1]靖江市财政局,江苏靖江214501 [2]南京航空航天大学经济与管理学院,江苏南京211106 [3]江苏省社会科学院,江苏南京210004

出　　处：《市场周刊》2020年第11期98-101,共4页Market Weekly

摘　　要：本文首先阐述了财政资金绩效评估的研究背景、基本内涵及其理论依据;其次,归纳了2020年泰州市靖江市财政资金绩效评估的评估范围、原则、方式、内容、步骤和发现的问题;最后,阐明了靖江市财政资金绩效评估目前存在的问题及可供其他地区借鉴的"注重突出重点,分层推进实施;注重方法创新,拓宽工作思路;注重资金监管,节约财政资金;注重优化管理,提升支出效益;注重政策完善,优化营商环境;注重资料归档,体现评估成效"等经验启示。This article first elaborates the research background,basic connotation and theoretical basis of financial fund performance evaluation;secondly,it summarizes the evaluation scope,principles,methods,content,steps and findings of the financial fund performance evaluation of Jingjiang city,Taizhou city in 2020;finally,it clarified the current problems in the performance evaluation of Jingjiang city’s financial funds and other areas that can be used for reference:"Focus on highlighting the key points and implementing hierarchically;focus on method innovation and broaden working ideas;focus on fund supervision and save financial funds;focus on optimize management and increase expenditure efficiency;focus on policy improvement and optimize the business environment;focus on data archiving and reflect the effectiveness of evaluation"and other experience enlightenments.

关 键 词：财政资金绩效评估 理论 靖江实践 

分 类 号：F812[经济管理—财政学]