第三方评估机构对政府预算管理作用的研究  

Research on the Role of Third-Party Evaluation Agencies in Government Budget Management

作　　者：莫铁柱 

机构地区：[1]广西乐正会计师事务所,广西 南宁

出　　处：《国际会计前沿》2024年第5期671-679,共9页Frontiers of International Accounting

摘　　要：有效实施第三方评估以建立健全的制度为基础,以确保第三方评估机构的独立性和客观性。提高财政信息透明度是实施的关键,政府应建立健全财政信息公开制度,让公众能及时获取相关数据,增强监督意识。提升第三方机构的能力和专业性也至关重要,政府应鼓励和支持第三方评估机构的专业培训与能力建设,并建立有效的沟通和反馈机制,以确保评估结果能够及时反馈到相关政府部门。在实施重点方面,文章提出了四个关键措施。首先,加强财政信息透明度,确保评估信息的全面披露,提高公众对财政资金使用情况的了解。其次,强化绩效评价宣贯力度,通过培训和宣传提高各级政府对绩效评估重要性的认识,激励各方积极参与绩效管理。第三,培育成熟的第三方机构,鼓励更多专业评估机构的发展,提升其技术水平和服务质量。最后,建立统一的评估标准和程序,制定明确的评估指标体系和程序,以确保评估过程的规范性和科学性。To establish a sound system for effective implementation of third-party evaluations, it is essential to ensure the independence and objectivity of evaluation agencies. Increasing the transparency of financial information is key to implementation. The government should establish a comprehensive system for the disclosure of financial information, allowing the public to access relevant data in a timely manner and enhancing supervision awareness. Enhancing the capacity and professionalism of third-party agencies is also crucial. The government should encourage and support professional training and capacity building for these agencies, as well as establish effective communication and feedback mechanisms to ensure that evaluation results can be promptly relayed to the relevant government departments. In terms of implementation focus, the article proposes four key measures. Enhance Financial Information Transparency: Ensure comprehensive disclosure of eval

关 键 词：政府预算评价 第三方机构 治理效能 社会公信力 

分 类 号：TP3[自动化与计算机技术—计算机科学与技术]