摘要
经济合作与发展组织(OECD)、美国发展援助署、澳大利亚政府等国际机构和外国政府将评价质量控制与管理作为提升评价质量、优化决策并促进组织学习的重要保障。在分析国际评价质量管理主要经验的基础上,本文总结了质量控制的主要原则、关键要素和活动阶段。此外,结合国内财政支出绩效评价的特点,针对质量控制的内涵、意义与主要特征,在绩效评价活动的准备阶段、实施阶段、报告阶段和结果应用阶段设置了不同的质量控制环节,结合合规性、适当性、参与性、准确性和有效性等五大原则,建立了适应我国财政支出绩效评价质量控制关键要素,为全面监督与管理评价质量,提升预算绩效管理的权威性、公正性和有效性提供一定借鉴。
This article analyzes the quality control and management systems and meta-evaluation system in Organization of Economic Cooperation and Development, the Australian Government, the USA Aid Agency and concludes their experience on quality control and key stages. On this basis, the article also tries to apply the international knowledge to improve the quality control system on China＇s evaluation on public expenditure. In evaluation preparation stage, implementation stage, report stage and results application stage in the process of performance evaluation, the principles of compliance, appropriateness, accuracy, participation, and effectiveness have been discussed to apply to different evaluation stage. The article can provide the key evaluation quality control elements for supervising and managing evaluation quality, and enhancing the authority, impartiality and effectiveness of budge performance management.
作者
赵敏
王蕾
Zhao Min Wang Lei
出处
《财政研究》
CSSCI
北大核心
2016年第10期76-84,共9页
Public Finance Research
关键词
预算绩效管理
绩效评价
质量控制
再评价
Budget Performance Management
Performance Evaluation
Quality Control
Meta-evaluation
