Interim Administrative Measures for Performance Appraisal of Fiscal Expenditure

财政支出绩效评价管理暂行办法

 

Promulgating Institution: Ministry of Finance

Document Number: Cai Yu [2009] No. 76

Promulgating Date:06/22/2009

Effective Date: 06/22/2009

Revision History: This document has been declared repealed pursuant to the Interim Measures on the Administration of Performance Appraisal of Fiscal Expenditure promulgated by the Ministry of Finance on April 2, 2011.

 

颁布机关: 财政部

文      号: 财预[2009]76号

颁布时间: 06/22/2009

实施时间: 06/22/2009

修订记录: 根据2011年4月2日财政部发布的《财政支出绩效评价管理暂行办法》，此文件被宣布废止。

 

Chapter 1 General Provisions

第一章  总则

  Article 1   These Measures are formulated in accordance with the Budget Law of the People's Republic of China and relevant State financial rules and systems with a view to strengthening the administration of fiscal expenditure, reinforcing expenditure accountability, establishing a scientific and reasonable performance appraisal system for fiscal expenditure and enhancing the efficiency of the use of fiscal fund.

       第一条  为加强财政支出管理,强化支出责任,建立科学、合理的财政支出绩效评价体系,提高财政资金使用效益,根据《中华人民共和国预算法》和国家有关财务规章制度,制定本办法。

  Article 2   The performance appraisal of fiscal expenditure (hereinafter referred to as the Performance Appraisal) shall refer to the objective and impartial appraisal of the output and effect of fiscal expenditure conducted by finance departments and budget departments (entities) pursuant to the prescribed performance objectives by using scientific and reasonable appraisal methods, indicator system and appraisal standards.

       第二条  财政支出绩效评价(以下简称绩效评价)是财政部门和预算部门(单位)根据设定的绩效目标,运用科学、合理的评价方法、指标体系和评价标准,对财政支出产出和效果进行客观、公正的评价。

  Article 3   Subjects of the Performance Appraisal shall be finance departments and budget departments (entities). 

Budget departments (entities) (hereinafter referred to as the Department (Entity)) shall refer to the State organs, party organizations, public institutions and social organizations that have budget pay-in and fund appropriation relations with finance departments.

       第三条  财政部门和各预算部门(单位)是绩效评价的主体。

    预算部门(单位)(以下简称部门(单位))是指与财政部门有预算缴款、拨款关系的国家机关、政党组织、事业单位和社会团体。

  Article 4   Expenditure of fiscal fund arrangements shall be governed by these Measures.

       第四条  财政性资金安排的支出适用本办法。

  Article 5   Performance Appraisal shall follow the following basic principles:

(1) the principle of being scientific and standardized. Performance Appraisal shall stress on the economy, efficiency and effectiveness of fiscal expenditure, strictly enforce specified procedures, and adopt a method combining both quantitative and qualitative analysis.

(2) the principle of impartiality and openness. Performance Appraisal shall be objective and impartial, comply with the uniform standards, use reliable materials, be conducted in an open manner pursuant to the law and be subject to supervision.

(3) the principle of grading and classification. Finance departments and Departments (Entities) at all levels shall organize and implement the Performance Appraisal on the basis of classification according to the characteristics of the objects of the appraisal.

(4) the principle of performance relevance. Performance Appraisal shall be carried out against specific expenditure and the output performance thereof, the results of which shall clearly reflect the intimate corresponding relation between expenditure and output performance.

       第五条  绩效评价应当遵循以下基本原则:

    (一)科学规范原则。绩效评价应当注重财政支出的经济性、效率性和有效性,严格执行规定的程序,采用定量与定性分析相结合的方法。

    (二)公正公开原则。绩效评价应当客观、公正,标准统一、资料可靠,依法公开并接受监督。

    (三)分级分类原则。绩效评价由各级财政部门、部门(单位)根据评价对象的特点分类组织实施。

    (四)绩效相关原则。绩效评价应当针对具体支出及其产出绩效进行,评价结果应清晰反映支出和产出绩效之间的紧密对应关系。

  Article 6   The primary basis of Performance Appraisal shall include:

(1) relevant State laws, regulations and rules and systems; 

(2) national economic and social development planning, guidelines and policies formulated by governments at all levels;

(3) administration systems and working rules of Performance Appraisal formulated by finance departments;

(4) powers and duties, mid-term and long-term development planning and annual work plans of the Departments (Entities);

(5) relevant industrial policies, industrial standards and professional technical specifications;

(6) relevant materials of Departments (Entities) for budget declaration, budgets of Departments (Entities) as approved pursuant to the law; relevant materials with which a region applies for special transfer payment funds.

(7) annual reports of final accounts of the Departments (Entities);

(8) annual audit reports of audit departments in respect of budget implementation; and

(9) other relevant materials.

       第六条  绩效评价的主要依据:

    （一）国家相关法律、法规和规章制度;

    （二）各级政府制订的国民经济与社会发展规划和方针政策;

    （三）财政部门制定的绩效评价管理制度及工作规范;

    （四）部门（单位）职能职责、中长期发展规划及年度工作计划;

    （五）相关行业政策、行业标准及专业技术规范;

    （六）部门（单位）预算申报的相关材料、依法批复的部门（单位）预算;地方申请专项转移支付资金的相关资料;

    （七）部门（单位）年度决算报告;

    （八）审计部门对预算执行情况的年度审计报告;

    （九）其他相关资料。

Chapter 2 Objects and Contents of Performance Appraisal

第二章  绩效评价的对象和内容

  Article 7   The objects of Performance Appraisal shall include fiscal funds under budget management by Departments (Entities) and transfer payment funds from governments at higher levels to governments at lower levels.

       第七条  绩效评价的对象包括部门(单位)预算管理的财政性资金和上级政府对下级政府的转移支付资金。

  Article 8   Performance Appraisal of departmental budget expenditure shall include Performance Appraisal of basic expenditure and Performance Appraisal of project expenditure.

Performance Appraisal of departmental budget expenditure shall take project expenditure as the focus and put more emphasis on the appraisal of projects that are above certain amount, are intimately related with departmental powers and are of obvious social influence and economic importance. The expenditure of departments of regions where conditions permit may be evaluated in entirety.

       第八条  部门预算支出绩效评价包括基本支出绩效评价和项目支出绩效评价。

    部门预算支出绩效评价应当以项目支出为重点,重点评价一定金额以上、与本部门职能密切相关、具有明显社会影响和经济影响的项目。有条件的地方可以对部门整体支出进行评价。

  Article 9   In the case of general transfer payment funds from governments at higher levels to governments at lower levels, it shall be a general rule of Performance Appraisal that the emphasis is to be put on regions enjoying relatively more funds; for special transfer payment funds, the emphasis shall be put on expenditure having major influence on social and economic development.

       第九条  上级政府对下级政府的一般性转移支付支出,原则上应当重点对享受资金较多的地区进行绩效评价;专项转移支付支出,原则上应当以对社会、经济发展有重大影响的支出为重点进行绩效评价。

  Article 10    The basic contents of Performance Appraisal shall be:

(1) the use of fiscal funds, the situation of financial management and asset allocation, the use, disposal and management of proceeds;

(2) relevant systems formulated and measures taken for reinforcing administration;

(3) the degree of realization of performance objectives, including whether the expected output and effect have been achieved; and

(4) other contents requiring appraisal.

       第十条  绩效评价的基本内容:

    (一)财政资金使用情况、财务管理状况和资产配置、使用、处置及其收益管理情况;

    (二)为加强管理所制定的相关制度、采取的措施等;

    (三)绩效目标的实现程度,包括是否达到预定产出和效果等;

    (四)需要评价的其他内容。

  Article 11   Generally, Performance Appraisal shall take a budget year as a cycle. In the case of major (key) projects that span over years, phased appraisal may be implemented according to the completion of projects or expenditure.

       第十一条  绩效评价一般以预算年度为周期，对跨年度的重大（重点）项目可根据项目或支出完成情况实施阶段性评价。

Chapter 3 Performance Objectives

第三章  绩效目标

  Article 12    Performance objectives shall refer to the output and effect that an object of appraisal plans to achieve within certain period by using fiscal funds. The objectives shall be set separately or jointly by finance departments and Departments (Entities) in the light of specific circumstances.

       第十二条  绩效目标是被评价对象使用财政资金计划在一定期限内达到的产出和效果,根据不同情况由财政部门和部门(单位)分别或共同设定。

  Article 13   Performance objectives shall be incorporated into the annual budget of a department.

       第十三条  绩效目标应编入部门年度预算。

  Article 14   Performance objectives shall include the following items:

(1) expected supply of public goods and services, including the objective of the quantity, quality, time, and cost of goods and services supplied and the objective of the degree of satisfaction of parties who receive the services; 

(2) resources necessary to achieve the expected supply of public goods and services;

(3) expected effect of the expenditure, including economic, social, and environmental effectiveness and sustainable influence; and

(4) appraisal indicators for weighing or assessing relevant output, service level and results of each project or activity.

       第十四条  绩效目标应当包括以下主要内容:

    (一)预期提供的公共产品和服务,包括产品和服务的数量目标、质量目标、时效目标、成本目标以及服务对象满意度目标;

    (二)达到预期提供的公共产品和服务所必需的资源;

    (三)支出的预期效果,包括经济效益、社会效益、环境效益和可持续影响等;

    (四)衡量或评估每一项目活动的相关产出、服务水平和结果的考核指标。

  Article 15   Performance objectives shall comply with the following requirements:

(1) clear directions. Performance objectives shall conform to national economic and social development planning, functions and course development planning of departments, and be closely related to the corresponding scope, direction and effect of fiscal expenditure.

(2) specific and detailed objectives. Performance objectives shall be elaborated in terms of quantity, quality, cost and time, and be stated as quantitative as possible. Where quantitative representation is not possible, the objectives may be stated in terms of qualitative classification and grading. and

(3) Reasonableness and feasibility. Scientific predication and investigation and research shall be undertaken in formulating performance objectives, and the objectives shall conform to objective reality.

       第十五条  绩效目标应当符合以下要求:

    （一）指向明确。绩效目标要符合国民经济和社会发展规划、部门职能及事业发展规划，并与相应的财政支出范围、方向、效果紧密相关。

    （二）具体细化。绩效目标应当从数量、质量、成本和时效等方面进行细化，尽量进行定量表述，不能以量化形式表述的，可以采用定性的分级分档形式表述。

    （三）合理可行。制定绩效目标要经过科学预测和调查研究，目标要符合客观实际。

Chapter 4 Indicators, Standards and Methods of Performance Appraisal

第四章  绩效评价指标、评价标准和方法

  Article 16   Performance Appraisal indicators shall refer to the measuring tools weighing the extent of realization of performance objectives. Performance Appraisal indicators shall be determined according to the following principles:

(1) relevance. Performance Appraisal indicators shall be directly related to performance objectives, and shall be able to correctly reflect the extent of realization of performance objectives.

(2) significance. Priority shall be given to the core indicators most representative of the Departments (Entities) or the industry and most capable of reflecting the requirements of the appraisal. 

(3) systematization. When setting Performance Appraisal indicators, quantitative and qualitative indicators shall be integrated so as to systematically reflect the social and economic effectiveness and sustainable influence produced by fiscal expenditure.

(4) Economy. Performance Appraisal indicators shall be designed as being popular, plain, simple and easy to implement. The acquisition of data shall comply with the principle of cost-effectiveness, having due regard to actual conditions and feasibility.

       第十六条  绩效评价指标是指衡量绩效目标实现程度的考核工具。绩效评价指标的确定应当遵循以下原则:

    (一)相关性原则。绩效评价指标应当与绩效目标有直接的联系,能够正确反映目标的实现程度。

    (二)重要性原则。应当优先使用最具部门(单位)或行业代表性、最能反映评价要求的核心指标。

    (三)系统性原则。绩效评价指标的设置应当将定量指标与定性指标相结合,系统反映财政支出所产生的社会效益、经济效益和可持续影响等。

    (四)经济性原则。绩效评价指标设计应当通俗易懂、简便易行,数据的获得应当考虑现实条件和可操作性,符合成本效益原则。

  Article 17   Performance Appraisal indicators shall be divided into common indicators and specific indicators.

(1) Common indicators shall refer to indicators that apply to all departments, which shall mainly include budget implementation, financial management situation, asset allocation, and use, disposal and management of proceeds therefrom, and indicators weighing the extent of realization of such performance objectives as social and economic effectiveness.

(2) Specific indicators shall refer to indicators applicable to different departments that are specifically determined according characteristics of different departments and industries. 

(3) Performance Appraisal indicators shall be set out separately or jointly by finance departments and Departments (Entities).

       第十七条  绩效评价指标分为共性指标和个性指标。

    (一)共性指标是适用于所有部门的指标,主要包括预算执行情况、财务管理状况、资产配置、使用、处置及其收益管理情况以及社会效益、经济效益等衡量绩效目标完成程度的指标。

    (二)个性指标是针对部门和行业特点确定的适用于不同部门的指标。

    (三)绩效评价指标由财政部门和部门(单位)分别或共同制定。

  Article 18    Performance Appraisal standards shall refer to the measures weighing the extent of realization of fiscal expenditure performance objectives. Performance Appraisal standards shall specifically include:

(1) planned standards, which shall take as the standards of appraisal such data as the pre-formulated objectives, plans, budgets and quotas, etc.

(2) industrial standards, which shall refer to the standards of appraisal formulated with reference to industrial indicators and data released by the State.

(3) historical standards, which shall refer to the standards of appraisal formulated with reference to historical data of indicators of the same category. and

(4) other standards.

       第十八条  绩效评价标准是指衡量财政支出绩效目标完成程度的尺度。绩效评价标准具体包括:

    (一)计划标准。是指以预先制定的目标、计划、预算、定额等数据作为评价的标准。

    (二)行业标准。是指参照国家公布的行业指标数据制定的评价标准。

    (三)历史标准。是指参照同类指标的历史数据制定的评价标准。

    (四)其他标准。

  Article 19   Performance Appraisal methods shall primarily include cost-effectiveness analysis method, comparative method, factor analysis method, minimum cost method and public judgment method, etc.

(1) cost-effectiveness analysis method makes a contrastive analysis of the expenditure and effectiveness within a certain period to evaluate the extent of realization of performance objectives and shall apply to the Performance Appraisal of projects where both the costs and effectiveness can be accurately computed. 

(2) comparative method compares performance objectives and implementing effects, situations of historical and current periods, expenditure of the same category of different departments and regions so as to make a comprehensive analysis of the extent of realization of performance objectives.

(3) factor analysis method evaluates the extent of realization of performance objectives by a comprehensive analysis of the internal and external factors affecting the realization of performance objectives and the implementing effects.

(4) Minimum cost method evaluates the extent of realization of performance objectives by comparing the implementing costs of several objects of the same category where the effectiveness is definite but difficult to compute and shall apply to the Performance Appraisal of expenditure in the fields of public administration and services, social security, culture and education.

(5) Public judgment method evaluates the extent of realization of performance objectives by assessing the effect of fiscal expenditure through expert appraisal, public questionnaire and sample investigation. and

(6) other appraisal methods.

       第十九条  绩效评价方法主要采用成本效益分析法、比较法、因素分析法、最低成本法、公众评判法等。

    (一)成本效益分析法。是指将一定时期内的支出与效益进行对比分析以评价绩效目标实现程度。适用于成本、效益都能准确计量的项目绩效评价。

    (二)比较法。是指通过对绩效目标与实施效果、历史与当期情况、不同部门和地区同类支出的比较,综合分析绩效目标实现程度。

    (三)因素分析法。是指通过综合分析影响绩效目标实现、实施效果的内外因素,评价绩效目标实现程度。

    (四)最低成本法。是指对效益确定却不易计量的多个同类对象的实施成本进行比较,评价绩效目标实现程度。适用于公共管理与服务、社会保障、文化、教育等领域支出的绩效评价。

    (五)公众评判法。是指通过专家评估、公众问卷及抽样调查等对财政支出效果进行评判,评价绩效目标实现程度。

    (六)其他评价方法。

  Article 20   The employment of Performance Appraisal methods shall adhere to the principle of adopting quantitative methods first and taking easy and effective methods. 

In light of the specific conditions of objects of appraisal, Performance Appraisal may be carried out by adopting one or more methods.

       第二十条  绩效评价方法的选用应当坚持定量优先、简便有效的原则。

    根据评价对象的具体情况，可采用一种或多种方法进行绩效评价。

Chapter 5 Organization, Administration and Working Procedures of Performance Appraisal

第五章  绩效评价的组织管理和工作程序

  Article 21   Finance departments shall be responsible to formulate rules and systems of Performance Appraisal, guide and inspect the Performance Appraisal work of all Departments (Entities), and evaluate and re-evaluate the expenditure performance of the Departments (Entities) where necessary.

       第二十一条  财政部门负责制定绩效评价规章制度,指导、检查各部门(单位)的绩效评价工作,并根据需要对部门(单位)支出绩效实施评价和再评价。

  Article 22   Departments (Entities) shall be responsible to organize and carry out Performance Appraisal thereof.

       第二十二条  部门(单位)负责组织实施本部门(单位)的绩效评价工作。

  Article 23   Performance Appraisal may be conducted by retaining experts or engaging intermediaries where necessary.

       第二十三条  根据需要,绩效评价可聘请专家或中介机构进行。

  Article 24   Finance departments or Departments (Entities) shall implement Performance Appraisal pursuant to the following procedures:

(1) setting performance objectives. Departments (Entities) shall set performance objectives when preparing expenditure budget.

(2) determining the Departments (Entities) or projects to be evaluated. 

(3) drawing up performance report. Upon the completion of a budget year or certain phase of a major project that spans over years, the Departments (Entities) shall analyze the situations in respect of the accomplishment of performance objectives and draw up performance reports.

(4) completing Performance Appraisal. Evaluating departments shall, according to the performance reports of the Departments (Entities) under appraisal, carry out Performance Appraisal of the realization of the performance objectives thereof, draw up Performance Appraisal reports and submit the same to finance departments for record-filling purposes.

(5) Feedback and applications of the results of Performance Appraisal.

       第二十四条  财政部门或部门(单位)实施绩效评价的工作程序:

    (一)设定绩效目标。部门(单位)编制支出预算时,应当设定绩效目标。

    (二)确定被评价的部门(单位)或项目。

    (三)撰写绩效报告。预算年度终了或跨年度重大项目实施一定阶段时,部门(单位)应当分析绩效目标完成情况,撰写绩效报告。

    (四)完成绩效评价。评价部门根据被评价部门(单位)的绩效报告,对其绩效目标的完成情况进行绩效评价,撰写绩效评价报告,并报送财政部门备案。

    (五)绩效评价结果反馈和应用。

  Article 25   Finance departments may re-evaluate the results of Performance Appraisal of fiscal expenditure carried out by Departments (Entities). The working procedures for re-appraisal shall be as follows:

(1) determining the Departments (Entities) and projects to be evaluated;

(2) determining the indicators, standards and methods of re-appraisal;

(3) organizing or entrusting intermediaries to carry out re-appraisal and drawing up re-appraisal reports; and

(4) providing feedback of and applying the results of Performance Appraisal.

       第二十五条  财政部门可以对部门（单位）实施的财政支出绩效评价结果实施再评价。再评价的工作程序是:

    （一）确定被评价的部门（单位）及项目;

    （二）确定再评价的指标、标准和方法;

    （三）具体组织或委托中介机构进行再评价，撰写再评价报告;

    （四）绩效评价结果反馈及应用。

Chapter 6 Performance Report and Performance Appraisal Report

第六章  绩效报告和绩效评价报告

  Article 26   Performance reports and performance appraisal reports shall be well-founded with complete contents, accurate data, thorough analysis and clear logic.

       第二十六条  绩效报告和绩效评价报告应当依据充分、内容完整、数据准确、分析透彻、逻辑清晰。

  Article 27    Performance reports shall contain the following main contents:

(1) an introduction, including powers and functions of the Department (Entity), course development planning, budgets and final accounts and basis of project establishment;

(2) performance objectives as well as the basis for the establishment thereof and adjustments;

(3) a summary of the completion of objectives within the budget year;

(4) appraisal of the achievements accomplished by comparing performance objectives; 

(5) analysis and explanation regarding the unfinished project objectives and the reasons thereof; and

(6) opinions and suggestions for further improvement.

       第二十七条  绩效报告应当包括以下主要内容:

    (一)基本概况,包括部门(单位)职能、事业发展规划、预决算情况、项目立项依据等;

    (二)绩效目标及其设立依据和调整情况;

    (三)对预算年度内目标完成情况进行总结;

    (四)对照绩效目标,对所取得的业绩进行评价;

    (五)分析说明未完成项目目标及其原因;

    (六)下一步改进工作的意见及建议。

  Article 28   Performance Appraisal reports shall contain the following main contents:

(1) system of Performance Appraisal indicators and appraisal standards; 

(2) main measures taken to realize performance objectives; 

(3) extent of realization of performance objectives; 

(4) pending problems and an analysis of the reasons therefor; and

(6) appraisal conclusions and suggestions.

       第二十八条  绩效评价报告应当包括以下主要内容:

    (一)绩效评价指标体系和评价标准;

    (二)为实现绩效目标所采取的主要措施;

    (三)绩效目标的实现程度;

    (四)存在问题及原因分析;

    (五)评价结论及建议。

  Article 29   The specific formats of the performance report and the Performance Appraisal report shall be uniformly formulated by finance departments.

       第二十九条  绩效报告和绩效评价报告的具体格式由财政部门统一制定。

Chapter 7 Results of Performance Appraisal and the Application thereof

第七章  绩效评价结果及其应用

  Article 30   The results of Performance Appraisal shall be made in the combined form of rating and grading, and the specific values and grades may be set according to the different contents for appraisal.

       第三十条  绩效评价结果应当采取评分与评级相结合的形式,具体分值和等级可根据不同评价内容设定。

  Article 31    Finance departments and Departments (Entities) shall timely sort out, summarize and analyze the results of Performance Appraisal, and provide feedback of the same to the Departments (Entities) under appraisal to serve as an important basis for the improvement of budget management and arrangement of subsequent annual budget. Where the results are favorable, praises may be given within certain scope in an appropriate form; Where the results fail to achieve required standards, a notice of criticism may be circulated within certain scope and an order for rectification and improvement within a prescribed time period may be given, or the subsequent annual budget may be correspondingly cut down.

       第三十一条  财政部门和部门(单位)应当及时整理、归纳、分析绩效评价结果,将评价结果及时反馈被评价部门(单位),作为改进预算管理和安排以后年度预算的重要依据。评价结果较好的,可采取适当方式在一定范围内予以表扬,评价结果未达到规定标准的,可在一定范围内予以通报并责令其限期整改,也可相应减少其以后年度预算。

  Article 32    The results of Performance Appraisal shall be publicized within certain scope pursuant to relevant provisions on government information disclosure.

       第三十二条  绩效评价结果应当按照政府信息公开有关规定在一定范围内公开。

Chapter 8 Supplementary Provisions

第八章  附则

  Article 33   All regions may formulate administrative measures and detailed rules of implementation specifically suitable to local realities in pursuance hereof.

       第三十三条  各地可据此制定切合本地实际的管理办法和实施细则。

  Article 34   These Measures shall take effect as of the date of printing and distribution.

       第三十四条  本办法自印发之日起施行。