关于建立公共工程项目支出绩效评估的几点思考

随着政府改革的不断深入，公共支出绩效评估作为一项有效的管理工具，在公共财政中受到广泛关注。由于公共工程项目支出在政府财政中所占的比重越来越大，开展公共工程项目支出绩效评估就具有其必要性和可行性，但我国公共工程项目支出绩效评估的发展尚处于初级阶段，在公共工程项目支出绩效评估的制度、机构、程序等方面都存在许多问题。通过对存在问题的分析，勾勒出公共工程项目支出绩效评估内容和通用指标体系，并对该指标体系进行必要的论证，最后给出相关保障措施的建议。

Performance Evaluation of Public Project Expenditure

As China's governmental reform is being deepened step by step,performance evaluation of public expenditure has drawn extensive attention as an effective tool of public financial administration.It is necessary and feasible to conduct performance evaluation of public project expenditure as the proportion of public project expenditure in government finance is becoming greater and greater.However,the performance evaluation of public project expenditure is still in its infancy in China today,so these exist many problems in the establishment of relevant systems,institutions,and procedures.By analyzing these problems,an introduction is made of the contents and generally-accepted indicator system for the performance evaluation of public project expenditure.Then,necessary argumentation is made of this indicator system.Finally,some suggestions are given on relevant assurance measures.