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ABSTRACT
Perf.om锄ce Evaluation of Expenditure is usillg of scienti6c,staIldardized
cValuation觚d reasonable cVal啪rtion crit舐a which in order t0 mea叭re粕d compare
me sp锄ding behaVior of tlle process and expected resultS objectiVelyiIIlpartially觚d
comprehensively.1n fkt,establishm∞t of nle perfIo彻锄ce e、raluation of flm锄cial
eXp髓din鹏m跹agement system which iS血e signjfic趾t pan硒m ext哪iVe
m觚agement of fin锄ce 锄d ccoIlonlics t0 qu锄ti谢Ve indicat0璐 of system
management is t0 establish a complete set of goVemmem acno璐rc鲫ramt mech舢sm
跚d t0 mal(e the govemm锄t d印artnl锄ts operate,foclIs on quantifiable C0stS觚d
b∞efitS.The叭tllor wh0 tal(es pan in the pe渤mance eValuation of Ti画iIl for mree
years h觞f.0llrId也e problems in也e budgetS,projeCt mo血。血g,f.m蚰cial劬dS粗d
benefits that inspi】res me of the my tlloughtS锄d r髓earch.This dissertation describes
tlle situations about perf0珊ance cvaluation觚d the co枷ction of the sySt锄in
some C0衄tries,in山e context of rcadiIlg a lot of domestic舳d nenlationm data锄d
perf.0m锄ce evaluation data of China,s咖ma血es也e eXp舐%ce粗d practice ca玎ied
aut in tl舱advanced are髂of perfom瑚尬e eValuation锄【d set a modcl of G啪皿酣ong
髓d Ji卸gsu.S啪marized廿le situation of pe而咖锄ce cval嘲ion c硎cd out劬m
2008 in Ti觚j氓I粕alyze恤achiev锄ents趾d probl锄s.on mis b舔is,I desi印a
new C0ncept of the perf0咖锄ce eValuation of muIlicipal exp∞diturc m锄ag锄ent
which舔tlle blu印rint锄d锄alyze a project of Ti画iIl Education CoIIlrIlinee ill detail.
At lastI make some眦ggestions concenling the municipal p硎bmance cvaluation of
Exp锄din鹏M锄ag咖锄t Mode.
KEY WORDS: EXp%diture,Pe哟肌aIlce EValuation,AdV觚ced Experi髓ce,me
Situation ofTianjin,the Amalysis ofProblems,tlle model ofm锄ageme峨SuggestioIls
第一章导论
1.1研究背景
第一章导论
为适应建立和完善公共财政体系的要求,进一步发挥财政配置资源,服务社
会的职能,努力提高财政管理的科学化、精细化水平,根据天津市人民政府《转
发市财政局拟定的天津市市级财政项目支出绩效评价管理办法(试行)的通知》
(津政办发【2007】101号)文件精神,天津市从2008年起开展了市级财政支
出绩效评价工作。按照“先简后繁、先易后难、由点及面”的渐进式工作思路,
因地制宜、逐步推进,初步探索出适宜天津实际的市级财政项目支出绩效评价模
式。2008年对天津市农业局农机补贴等4个项目进行了试点,2009年安排了天
津市公安局奥运及达沃斯安保专项资金等12个项目、2010年安排了天津市高等
学校“十一五”综合投资规划教育信息化建设等15个项目进行了
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