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随着我国社会主义市场经济体制的逐步确立和不断完善,事业单位为了保持稳定、快速的发展,不断引进科学的管理方法,建立一套适合我国国情的财务预算绩效评价指标体系已经是摆在各个单位领导面前不容回避的问题。本文主要从建立财务绩效评价指标体系应遵循的原则入手,对构建科学规范的财务预算绩效评价指标体系提出一些粗略看法。
With the gradual establishment and continuous improvement of China’s socialist market economic system, in order to maintain a steady and rapid development, institutions have introduced scientific management methods and established a set of indicators for evaluating the performance of their financial budgets in line with China’s national conditions. Unit leaders in front of the issue can not be avoided. This article mainly starts with the principle that the financial performance evaluation index system should follow, and gives some rough opinions on building a scientific and standardized financial budget performance evaluation index system.