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实行绩效预算,通过绩效评估来衡量政府各部门的成绩,已成为一种世界性的潮流。我国预算管理改革尚处于初级阶段。美国项目评价工具(PART)通过一套标准化问卷,衡量预算结果,提供了大量绩效信息。本文通过介绍美国项目评价工具(PART)在方法,过程控制以及执行效果等方面的优点,为我国今后推行绩效预算管理提供改进建议。
The implementation of performance budget, performance evaluation to measure the performance of government departments, has become a worldwide trend. China’s budget management reform is still in its infancy. The United States Project Evaluation Facility (PART) uses a standardized questionnaire to measure the budget results and provide a wealth of performance information. This paper introduces the advantages of the US project evaluation tool (PART) in terms of methods, process control and execution results, and provides suggestions for the improvement of performance budget management in the future.