政府项目预算绩效评价研究——以A市资源局为例  

Research on Performance Evaluation of Government Project Budget——Taking the Resources Bureau of A City as an Example

作　　者：曾平 刘欣睿 ZENG Ping;LIU Xinrui(School of Finance and Economics,Henan Polytechnic University,Jiaozuo 454150,China)

机构地区：[1]河南理工大学财经学院,河南焦作454150

出　　处：《商业观察》2023年第29期21-24,共4页BUSINESS OBSERVATION

摘　　要：党的十九大对加快建立现代化财政制度作了重要规划,提出要全面实施预算绩效管理,此项工作由目标编制、过程监控、绩效评价等几个方面组成,其中绩效评价是预算绩效管理的核心内容。文章在深入研究国内外预算绩效管理及评价相关内容的基础上,对A市资源局展开项目预算绩效评价工作,分析绩效评价过程、存在问题、原因等,以期对政府项目预算绩效评价研究深化有所帮助。经研究,A市资源局项目预算绩效评价效果较好,但是在实际工作中仍存在一些问题。为此,文章从完善项目绩效评价指标体系、加强绩效评价相关知识培训、强化项目绩效评价结果应用等方面提出了对策建议,为提高A市资源局项目预算绩效评价水平提供积极的参考。The 19th National Congress of the Communist Party of China made important plans to accelerate the establishment of a modern financial system,proposing the comprehensive implementation of budget performance management.The work consists of several aspects such as goal formulation,process monitoring,and performance evaluation,among which performance evaluation is the core content of budget performance management.On the basis of in-depth research on budget performance management and evaluation at home and abroad,this article conducts project budget performance evaluation for A City's Resources Bureau,analyzes the performance evaluation process,existing problems,reasons and the like,in order to help deepen the research on government project budget performance evaluation.After research,it has been found that the project budget performance evaluation of A City's Resources Bureau has achieved good results,but there are still some problems in practical work.Therefore,this article proposes countermeasures and suggestions from improving the project performance evaluation indicator system,strengthening training on performance evaluation related knowledge,and strengthening the application of project performance evaluation results,providing positive reference for improving the project budget performance evaluation level of A City's Resource Bureau.

关 键 词：政府项目预算绩效评价 项目绩效指标体系建设 重点项目绩效评价 

分 类 号：F812.3[经济管理—财政学]