水利财政支出绩效评价分析

随着我国财税体制改革的不断深入以及部门预算管理的日臻完善,近年来公众对财政性资金的使用情况给予了高度关注。因此,切实提高水利财政资金的使用效益,是现阶段水利行业财务管理面临的一项重大系统工程。本文在阐述水利财政支出绩效评价的必要性及设计思路的基础上,从水利财政资金运动全过程的视角构建评价指标,以通过对水利财政支出预算绩效目标的综合考评,合理配置资源,优化支出结构,规范财务行为,提高财政资金的使用效益。

Analysis on the performance evaluation of water resources financial expenditure

Along with the constant progress of the finance and tax system reform and the department budget management,the public pays high attention to the use of fiscal fund in recent years.Therefore,improving the use benefit of the financial capital is a system engineering of the financial management in the water resources industry.Based on the necessity and design ideas of the performance evaluation of water resources financial expenditure,and from the perspective of financial capital movement procedure to set up evaluation index,the evaluating goal is reasonably allocating resources,optimizing expenditure structure,standardizing the financial activities and improving the use benefit of the financial capital,through the comprehensive performance of financial expenditure budget.