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以现有的政策及规范性文件规定为基础,在理论分析的基础上,进行了相应的实证分析。本文认为,进一步完善财政绩效评价的政策和制度选择,应从将绩效评价纳入预算管理范畴、建立专门的评价机构、完善财政支出绩效委托制度、建立以问责追究为导向的绩效评价体系、协调好财政绩效评价工作的监督力量、建立统一的财政支出绩效评价法制体制等方面入手。东京回合《政府采购协议》明确将GATT的一些基本原则(如国民待遇和透明度原则)延伸到政府采购领域,是在政府采购领域首次达成的有关各缔约权利义务的法律框架,为政府采购在法律、规则、程序和措施方面设立了统一的国际标准。
Based on the existing policies and normative documents, a corresponding empirical analysis is carried out on the basis of theoretical analysis. This paper argues that to further improve the selection of policies and systems for fiscal performance evaluation, we should include performance evaluation into the budget management category, establish specialized rating agencies, perfect the performance appraisal system of fiscal expenditures, establish a performance evaluation system based on accountability and accountability, and coordinate Financial performance evaluation of the supervision of the establishment of a unified financial expenditure performance evaluation system of law and so on. The Tokyo Round Agreement on Government Procurement explicitly extends some of GATT’s basic principles (such as national treatment and transparency) to the field of government procurement. It is the first legal framework for the rights and obligations of contracting parties reached in the field of government procurement, , Rules, procedures and measures have established uniform international standards.