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中文摘要：
近年来,我国财政支出绩效第三方评价由试点走向铺开,评价范围呈不断扩大趋势,评价体系和工作流程也不断走向完善。广东、浙江等省市的实践经验表明,各地评价方式具有一致性。囿于财政支出绩效复杂性、财政信息公开程度较低和财政部门组织评价＂角色冲突＂等原因,现阶段第三方评价受法律规制不完善、独立性难以确保以及监督机制不健全等问题困扰。从现实出发,由人大主导、财政部门与主管部门协同、第三方实施的评价模式具有较强的理论优势和实践可行性。
英文摘要：
In recent years, the practice of third-party evaluation of fiscal expenditure performance is going to roll out in China.And it shows an expanding trend of the evaluation scope.The evaluation system and workflow also continue to improve.Practical experiences in Guangdong, Zhejiang and other provinces have showed consistency throughout the evaluation methods.Limited by the complexity of the fiscal expenditure performance, low degree of financial information disclosure and the“role conflict”of finance department as well as other reasons, the stage of third-party evaluation is subject to issues like imperfect legal regulation, difficulty to ensure the independence and the imperfect supervision mechanism.From the practical point of view, it has a strong theoretical advantage and practical feasibility to try the new evaluation model led by the National People＇s Congress, coordinated by the finan-cial sector and the competent authorities, implemented by a third party.
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