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绩效评价的有效实施可以规范政府投资项目的建设和管理,提高财政资金使用效率,促进社会资源的最优配置。而其实施的关键在于构建一套科学规范的绩效评价指标体系,因为这既是保证绩效评价工作操作性的先决条件,也是影响最终评价结果客观性、公正性的关键。分析、比较英美政府及国际组织绩效评价指标体系的特点,对于构建适合我国财政管理现状的绩效评价指标体系具有重要的理论价值和现实意义。
Effective implementation of performance appraisal can standardize the construction and management of government investment projects, improve the efficiency of the use of financial resources, and promote the optimal allocation of social resources. The key to its implementation lies in the construction of a set of scientific and standardized performance evaluation index system, because this is not only a prerequisite for ensuring the operational performance evaluation work, but also the key to the objectivity and fairness of the final evaluation result. Analyzing and comparing the characteristics of the performance evaluation index system of the Anglo-American government and international organizations has important theoretical and practical significance for the construction of a performance evaluation index system suitable for the current situation of China’s financial management.