摘要
乡村振兴战略实施以来,财政衔接资金作为统筹城乡发展、巩固脱贫攻坚成果的核心资源,其绩效评价机制的科学性与实效性直接影响资金使用效能。当前,财政衔接资金绩效评价虽取得一定进展,但仍面临绩效目标设定模糊、指标设计同质化、结果应用机制不足、利益主体参与度低等问题。针对这些挑战,文章提出了一系列改进措施,应立足“全周期管理”理念,构建“目标—过程—结果”三位一体的动态评价框架,通过构建分层分类的精准化绩效目标管理体系、建立“多维动态”评价指标体系框架、硬化法律约束与预算挂钩的结果应用机制等路径,实现资金配置效率与乡村发展效益的深度融合。研究不仅为政府决策提供了科学依据,也为乡村振兴背景下财政衔接资金绩效评价的实践提供了有益参考。
Since the implementation of the rural revitalization strategy,fiscal bridging funds have emerged as the core resource for the overall planning of urban and rural development and the consolidation of the achievements of poverty alleviation.The scientific and effective performance evaluation mechanism of these funds directly affects the efficiency of fund utilization.At present,although some progress has been made in the performance evaluation of fiscal bridging funds,there are still problems such as vague performance target,homogeneous indicator design,insufficient mechanism for applying results,and low participation of stakeholders.In response to these challenges,this paper proposes a series of improvement measures,including being based on the concept of"full cycle management",constructing a dynamic evaluation framework that integrates"goals,processes and results",and achieving the deep integration of fund allocation efficiency and rural development benefits through the construction of a precise performance target management system with hierarchical classification,the establishment of a"multidimensional dynamic"evaluation index system framework,and the reinforcement of the result application mechanism linked to legal constraints and budget.This study not only provides scientific basis for government decision-making,but also provides beneficial reference for the practice of evaluating the performance of fiscal bridging funds under the background of rural revitalization.
作者
陈静
CHEN Jing(School of Finance and Economics,Henan Polytechnic University,Jiaozuo 454150,China)
出处
《商业观察》
2025年第36期98-101,120,共5页
BUSINESS OBSERVATION
关键词
衔接资金
乡村振兴
绩效评价
bridging funds
rural revitalization
performance evaluation
