王彦军 温立平
中国农村水利水电. 2015, (8):
91-93.
可视化
 
收藏
内容摘要:本文研究对象是财政专项资金绩效评价中的“个性指标”。针对绩效评价工作中遇到的问题,通过对项目立项和实施过程的逻辑分析,概括总结了绩效评价指标的主要特征,提出了以项目成果为核心进行指标选择的方法,并结合实例进行了应用说明。本文从项目实施负责人的视角出发,较系统地论述了财政水利专项资金绩效评价指标的分析与选择方法,可以作为项目实施机构改善财政绩效评价工作的操作工具。
Abstract: The study object in this paper is “the individual index” in the performance evaluation of the financial special fund. In order to tackle problems arising out of the performance evaluation, this paper carried out logic analysis on the project approval and implementation, summarized primary characteristics of the performance evaluation indices, came up with a proposal to select the index based on the project achievements, and explained its application through concrete examples. Moreover, based on points of view from person in charge of the project implementation, this paper systematically discussed solutions for analysis and selection on evaluation indices of the water conservancy projects receiving specialized financial funds, which could be applied to improve the financial performance evaluation made by the project execution department.