行政事业单位预算项目事前绩效评估的实践与思考——以芜湖市美化家园环境整治项目为例  

Practice and Thinking of Pre-evaluation of Budget Items in Administrative Institutions——Taking Wuhu City landscaping home environment improvement project as an example

作　　者：赵春宇[1] 丁增稳[1] Zhao Chunyu;Ding Zengwen(School of Accounting,Anhui Business College,Wuhu Anhui 241002)

机构地区：[1]安徽商贸职业技术学院会计学院,安徽芜湖241002

出　　处：《安徽商贸职业技术学院学报》2023年第3期43-47,共5页Journal of Anhui Business College

基　　金：安徽省高校学科(专业)拔尖人才学术资助项目(gxbjZD2020037);安徽省质量工程项目(2021jyxm0463);安徽省职业教育创新发展试验区培育库项目(WJ-PTZT-117)。

摘　　要：事前绩效评估项目差异性大,且没有可借鉴的成熟模式,各级财政部门该项工作推进较为缓慢,成效不明显。通过安徽省芜湖市美化家园环境整治项目的案例研究,展示该项目事前绩效评估的具体过程,凝练芜湖市的特色做法。同时,针对当下存在的问题,提出落实评估双方主体责任、优化绩效评估标准建设、创新评估组织实施模式、加强全过程信息化建设等建议,以期为事前绩效评估的理论研究和实践提供经验支撑。There are great differences in pre-evaluation projects,and there is no mature model for reference.Financial departments at all levels promote the work slowly,and the effect is not obvious.Through the case study of the beautification home environment improvement project in Wuhu City,this paper presents the specific process of the project's prior performance evaluation and summarizes the characteristic practices of the city.At the same time,in view of the current problems,suggestions are put forward to implement the main responsibilities of both sides of the evaluation,optimize the construction of performance evaluation standards,innovate the evaluation organization and implementation mode,and strengthen the information construction of the whole process to provide empirical support for the theoretical research and practice of prior performance evaluation.

关 键 词：事前绩效评估 乡村振兴 绩效评估标准 信息化 

分 类 号：F810.6[经济管理—财政学]