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随着计划经济体制向市场经济体制的转移,事业单位财政管理的侧重点逐渐清晰,定位在财政支出管理上。所以,研究财政支出管理对事业单位的管理起着不可替代的作用。其中,项目绩效管理是其中具有相对独立性、资金规模较大、效果考核具有特殊性等特点的专项资金管理方法。它以绩效目标为终点,将企事业单位的目标控制贯穿到整个项目中去。项目支出绩效评价可以管理和控制整个项目实施过程。但是项目支出绩效评价要以绩效目标为目开展服务,也就是说项目支出绩效评价需要具有明显的导向性。本文对事业单位项目支出绩效评价中存在的一些问题进行了分析,并提出了相应的策略。
With the transfer of the planned economy system to the market economy system, the focus of financial management in public institutions is gradually clear and defined as the management of financial expenditure. Therefore, research on the management of public expenditure plays an irreplaceable role in the management of public institutions. Among them, the project performance management is a special fund management method which has the characteristics of relative independence, large scale of funds and particularity of performance evaluation. It is the end of performance goals, the objectives and objectives of enterprises and institutions throughout the project to go. Project Expenditure Performance appraisal can manage and control the entire project implementation process. However, the performance appraisal of project expenditures should focus on performance goals, which means that the performance appraisal of project expenditures needs to be obviously oriented. This article analyzes some problems existing in the performance appraisal of project expenditure and puts forward corresponding strategies.