The content of the Interim Measures for the Evaluation and Management of Fiscal Expenditure Performa

The methods of evaluating the performance of fiscal expenditure include: (1) the cost-benefit comparison method. In view of the target set by the fiscal expenditure, under the condition that the target benefit amount is the same, the various normal expenditures, additional expenditures and special expenses incurred in the expenditure items are compared, and the maximum benefit is obtained at the minimum cost.

2) Comparison method between target predetermination and implementation effect. By comparing the actual results generated by fiscal expenditure with the predetermined target, the factors of achieving (or not accomplishing) the target are analyzed in close manner, so as to evaluate the performance of fiscal expenditure. (3) Amortization calculation method.

Studying the time frame for an expenditure to be achieved through an annual surplus, i.e., calculating the investment period or investment risk. The shorter the amortization time, the less risk. (4) Lowest cost method.

In cases where it is not easy to observe or calculate the benefits of a public expenditure, it is possible to compare multiple options with similar functions and objectives, and evaluate and select the option with the lowest cost. (5) Factor analysis method. By enumerating and analyzing all the internal and external factors that affect the benefits and costs, the method of comprehensive analysis and evaluation is carried out.

6) Historical dynamic comparison method. The public expenditure in various periods of history is classified according to certain principles and categories, analyzed and compared, and the changes in the efficiency of public expenditure are determined. (7) Horizontal comparison method.

The performance of expenditure is analyzed and judged by comparing the implementation of the same or similar expenditure items in different regions. (8) Expert review and questionnaire survey method (public judgment method). Through the analysis of the performance of fiscal expenditure by experts in a number of related fields, at the same time, the questionnaire of different envy is designed, sent to a certain number of people to fill in, and finally the opinions of all parties are summarized and analyzed for evaluation and judgment.

Cost-benefit analysis method, comparative method, factor analysis method, lowest cost method, public evaluation method, benchmarking method, etc.

17th financial and departmental evaluation methods mainly include cost-benefit analysis method, comparative method, factor analysis method, minimum cost method, public evaluation method, benchmarking management method, etc. Depending on the specific situation of the person being evaluated, one or more methods may be used.

a) Cost-benefit analysis. It refers to the method of analyzing the correlation between inputs, outputs, and benefits.

ii) Comparative Law. Refers to a method of comparing implementation with performance targets, historical situation, and similar expenditures in different sectors and regions.

3) Factor analysis. It refers to the method of comprehensively analyzing the internal and external factors that affect the achievement and implementation of performance goals.

(4) Lowest cost method. It refers to the method that the lowest cost is the best under the premise of setting performance goals.

5) Public judgment law. It refers to the method of evaluation through expert evaluation, public questionnaires and sample surveys.

6) Benchmarking management method. It refers to the method of judging by the high performance level of the same industry at home and abroad.

7) Other evaluation methods.

Measures for the Management of Project Expenditure Performance Evaluation".

Article 5 Performance evaluation shall follow the following basic principles:

1) Scientific and fair. Performance evaluation shall use scientific and reasonable methods and follow standardized procedures to objectively and fairly reflect the performance of the project.

2) Overall consideration. Unit self-evaluation, departmental evaluation and financial evaluation should have clear responsibilities, each with its own focus, and connect with each other. The self-evaluation of the unit should be carried out by the project unit independently, that is, "who spends, who self-evaluates".

Departmental evaluation and financial evaluation should be carried out on the basis of the unit's self-evaluation, and a third-party agency may be entrusted to implement it when necessary.

3) Incentives and constraints. The results of performance evaluation should be substantively linked to budget arrangements, policy adjustments, and management improvements, reflecting the orientation of rewarding the good and punishing the bad and the compatibility of incentives.

4) Openness and transparency. The results of performance evaluations shall be disclosed in accordance with laws and regulations, and shall be consciously subject to social supervision.

The above content refers to Encyclopedia - Project Expenditure Performance Evaluation Management Measures.

Legal analysis: The performance evaluation of the unit of fiscal expenditure shall be carried out by the financial department.

Legal basis: Yuan Yingqin "Measures for the Temporary Hail of Financial Expenditure Performance Evaluation Management" 24th financial departments or departments (units) to implement performance evaluation work procedures:

1) Set performance goals. When preparing expenditure budgets, departments (units) shall set performance targets.

2) Determine the department (unit) or project to be evaluated.

3) Write performance reports. At the end of the budget year or at a certain stage of the implementation of major projects across the year, the department (unit) shall analyze the completion of performance objectives and write a performance report.

4) Complete performance evaluation. According to the performance report of the evaluated department (unit), the evaluation department shall conduct performance evaluation on the completion of its performance objectives, write a performance evaluation report, and submit it to the financial department for the record (5) Feedback and application of performance evaluation results.

Answers]: a, b, c, d

The principle of non-evaluation of fiscal expenditure performance is the "3E" principle, that is, economic reform, efficiency and effectiveness. Later, "fairness" was added on the basis of the original "3E" rule of annihilation.

Answers]: a, c, d

Knowledge points: performance evaluation of fiscal expenditure;

The budget performance evaluation system refers to improving the efficiency of fiscal expenditure and optimizing the direct economic and social benefits of fiscal expenditure by evaluating the compliance, rationality and effectiveness of fiscal allocation funds. The evaluation process of fiscal expenditure performance is generally divided into three stages: preliminary preparation, implementation of evaluation, and preparation of evaluation report.