财政资金绩效评价的探讨与思索

绩效评价对于企业而言是个有待完善的课题,对于财政而言是个全新的课题。针对我国现有的财政管理模式,财政必须从资金分配、流转、使用三环节下重力,才能“理好财,算好帐”,从源头惩治腐败,从根本上转变机关作风。建立一套完整的绩效评价体系如制度、机制、层次、指标等,都是财政管理“理念”的创新之措和改革之举,有利于调优公共财政,更好地满足经济和社会协调发展、城市和农村协调发展、人与自然协调发展的需要。

Inquiry of the Performance Appraisal on Fiscal Founds

Performance appraisal is a subject to be improved for enterprise,and a brand-new subject to finance.In view of the existing financial management of China,we must strengthen to the management of three links :fund allocation,circulate,use.So we could " pay attention to the good wealth and have accounts ready ",could punish the corruption from the source,and transform institution attitude radically.The author thought establishing a set of complete performance appraisal system for example: system,mechanism,level,index,etc is the innovation of the fiscal administration " idea "and the action of the reform.It helps to adjust the excellent public finance,satisfy the economic and social coordinated development,the city and countryside coordinated development,the human and the nature coordinated development need better.