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Evaluation indicators of Interim Measures for Performance Evaluation and Management of Special Financial Funds in Chongqing
Sixteenth the main basis for performance evaluation:

(1) Relevant national laws, regulations and rules and regulations;

(2) Plans, principles and policies for national economic and social development formulated by governments at all levels;

(three) budget management system, special funds and financial management measures, financial accounting information;

(four) the performance evaluation management system of special funds formulated by the financial departments at all levels;

(five) the functions and responsibilities of the budget department, long-term development plan and annual work plan;

(6) Relevant industry policies, industry plans, industry standards and professional technical specifications;

(seven) the performance objectives and other relevant materials put forward in the budget application, the budget approval of the financial department, the implementation of the annual budget of the financial department and the budget department, and the annual final report;

(eight) NPC results review report, audit report and decision, financial supervision and inspection report;

(9) Other relevant information.

Seventeenth performance evaluation index is the carrier to evaluate the performance of special funds, and it is an assessment tool to measure the degree of achievement of performance goals.

Eighteenth performance evaluation indicators should follow the following principles:

(1) principle of relevance. It should be directly related to the performance objectives and can properly reflect the degree of realization of the objectives.

(2) the principle of importance. Priority should be given to the use of core indicators that best represent the evaluation object and best reflect the evaluation requirements.

(3) the principle of comparability. * * * Performance evaluation indicators should be set for similar evaluation objects so that the evaluation results can be compared with each other.

(4) Systematic principle. Quantitative indicators should be combined with qualitative indicators to systematically reflect the social, economic, environmental and sustainable effects of special fund expenditures.

(5) the principle of economy. It should be easy to understand, simple and easy to operate, and the acquisition of data should consider realistic conditions and operability.

Nineteenth performance evaluation indicators can be divided into * * * indicators and personality indicators:

(a) * * * indicators are indicators applicable to all evaluation objects, mainly including project objectives, decision-making process, fund allocation, organization and management, fund management and project management and control.

(2) Personality indicators are set according to the characteristics of budget departments or projects, and are applicable to performance evaluation indicators of different budget departments or projects, mainly including output quantity, output quality, output timeliness, output cost and project effect.

* * * Gender indicators are formulated by the financial department, and personality indicators are formulated by the financial department in conjunction with the budget department.

Twentieth performance evaluation criteria are a measure of the degree of completion of the performance objectives of special funds. Performance evaluation criteria specifically include:

(1) planning standard. Refers to the pre-set goals, plans, budgets, quotas and other data as evaluation criteria.

(2) Industry standards. Refers to the evaluation criteria formulated with reference to the industry index data published by the state.

(3) Historical standards. Evaluation criteria based on historical data of similar indicators.

(four) other standards confirmed by the financial department.