城乡低保资金绩效评价指标体系构建研究

城乡低保资金绩效评价是完善低保制度,加强财政专项支出绩效管理的内在要求。鉴于现有低保资金绩效评价指标体系存在的问题,借鉴平衡计分卡绩效评价系统,构建比较全面、平衡和具有战略性的低保资金绩效评价指标体系,并合理设定指标内涵、评价标准及指标权重,以确保评价的全面性、科学性,有利于发现既有低保制度中的问题并及时改进。

Study on the Building of Performance Evaluation Indicator System for Urban and Rural Subsistence Allowance Funds

The performance evaluation on the subsistence allowances funds is the inherent requirements to improve the subsistence allowance system and strengthen the performance management on the special financial expenditures.Given that there are some problems for the existing performance evaluation indicator system,the paper proposes to build a comprehensive,balanced and strategic performance evaluation indicator system for subsistence allowances funds and reasonably set a series of reasonable indicator connotation,evaluation criteria and weights of indicator to ensure the comprehensiveness and scientificity of the evaluation.This will help identify the existing problems of the subsistence allowance system and make improvement in a timely manner.