Policies and Regulations
-
Shanghai tax firm Li & Fung Ltd.
Address: Zhongshan West Road 2368, Huading Building 10 floor,room D Postal Code: 200235
Company switchboard: 021-64861516
Business Phone: Teacher Tan 64,863,398*13,391,115,013 / Teacher Chen 34,698,775 Supervision Tel: Teacher Yao 64872271/13901903781
Your location:Home > Policies and Regulations >
Performance Evaluation of Policies and RegulationsList
Shanghai Financial Expenditure Performance Evaluation Interim Measures Hu Fu Ban Fa [2011] No. 1
Shanghai Municipal People's Government Office
About "Shanghai Financial Expenditure Performance Evaluation Interim Measures," developed by the Municipal Finance Bureau forwarded the notice
Hu Fu Ban Fa [2011] No. 1
District and county governments, municipal government commissions, offices and bureaus:
"Shanghai Financial Expenditure Performance Evaluation Interim Measures," has been developed by the Municipal Finance Bureau government agreed, is transmitted to you, please implement them conscientiously.
Shanghai Municipal People's Government Office
Er ○ 4 January the year
Evaluation Interim Measures of Shanghai Financial Expenditure Performance
Chapter I General Provisions
(Purpose, Basis)
In order to strengthen expenditure management, strengthen expenditure responsibilities, establish a scientific and reasonable expenditure performance evaluation system, improve the effective use of finances, fully reflects the government's public service objectives, according to the "expenditure" People's Republic of China Budget Law ", published by the Ministry of Finance performance evaluation Interim Measures "(FB [2009] No. 76) and relevant financial rules and regulations, combined with the actual city, the development of this approach.
Article (concept)
The term Fiscal Expenditure Performance Evaluation (hereinafter referred to as "performance evaluation"), refers to the city's finance department, budget departments and budget units (hereinafter referred to as "departments (units)") based on performance goals set by the use of science, reasonable evaluation method, index system and evaluation criteria, outputs and impact of fiscal expenditure objective and fair evaluation.
Article (evaluation subject)
The city's finance department and departments (units) is the main responsibility for performance evaluation.
Financial sector means the Municipal Finance Bureau, the Municipal Finance Bureau Supervision and Inspection Bureau, the county finance bureau.
Department (unit) refers to the financial sector contribution to the budget, appropriations relations organs of state, political parties, institutions and social groups.
Article IV (Scope)
Expenses financial funds arrangements, the application of this approach.
Article (Basic Principles)
Performance evaluation should follow the following basic principles:
(A) scientific and standardized. Performance evaluation focus on the economy, efficiency and effectiveness of expenditure, the strict implementation of the provisions of the program, the use of quantitative and qualitative analysis methods.
(B) fair and open. Performance evaluation objective, fair and uniform standard, reliable data, according to the law and accept public supervision.
(C) grading and classification. Performance evaluation by the financial departments at all levels, departments (units) to be evaluated according to the characteristics, classification organization and implementation.
(Iv) Performance related. Performance Evaluation of specific expenditure and output performance of the evaluation results clearly reflect a close correspondence between spending and output performance.
Article VI (evaluation basis)
Performance Evaluation based primarily on:
(A) national, city laws, regulations and policies, rules and regulations;
(B) the State, the city government at all levels to develop the national economy and social development planning;
Performance evaluation management system and work practices (c) the financial departments at all levels to develop;
(Iv) departments (units) functional responsibilities, and long-term development plans and annual work plans, performance targets;
(V) related industry policies, industry standards and technical specifications;
(Vi) departments (units) to declare the budget related materials, according to the law approved by the department (unit) budget; and below county levels of government transfer payments to apply for special funds related information;
(Vii) departments (units) accounts statements and reports;
(Viii) audit department audited annual report on the implementation of the budget;
(Ix) other related materials.
Article (organizational leadership)
Performance evaluation of the organization led by the financial sector unity. The financial department shall establish or designate a special body in charge of performance evaluation management.
Article VIII (Evaluation of funding)
Implementation of performance appraisal requirements, should be included in the department (unit) budget.
Object and the content of the second chapter of the Performance Evaluation
Article IX (evaluated)
Object of performance evaluation, including financial funds and higher-level government departments (units) budget management of the disbursement of funds for the transfer of lower levels of government.
Article X (departmental budget expenditure performance evaluation)
Departmental budget expenditure performance evaluation, including the basic expenditure performance evaluation and project expenditure performance evaluation.
Departmental budget expenditure performance evaluation should focus on project expenditures, focusing on evaluation of more than a certain amount, it is closely related to the functions of the department, with a significant social impact and economic impact of the project. Conditional financial department, department (unit) can evaluate the expenditure of all departments.
Article XI (transfer payments performance evaluation)
Municipality of general higher levels of government transfer payments to lower levels of government should focus more on the enjoyment of county funds to evaluate the performance principle; special transfer payments, expenditure should have a major impact on social and economic development for the principle Key performance evaluation.
Article XII (Evaluation of content)
Performance evaluation include the following basic elements:
Adaptation (a) performance goals and strategic development planning;
(B) use of fiscal funds, financial condition and management of asset allocation, use, disposal and management of income;
(Iii) measures to strengthen related management system developed to take the like;
The degree of realization (iv) performance goals, including whether the intended outputs and effects;
(E) the need for other content evaluation.
Article XIII (evaluation period)
Performance evaluation generally Budget year cycle, multi-year major (Key) project can be completed according to the project or expenditure situation, the implementation of the evaluation stage.
Chapter III performance targets
Article XIV (performance targets)
Performance targets are evaluated using the financial resources within a certain period to achieve the planned outputs and effects, depending on the circumstances separately or together set by finance ministries and departments (units).
Article XV (performance objectives preparation requirements)
Performance targets should be incorporated into the department's annual budget.
Article XVI (performance target content)
Performance targets should include the following main elements:
(A) public goods and services are expected to provide, including the number of targeted products and services, quality objectives, timeliness goals and cost targets clients satisfaction goals;
(B) the resources to achieve public goods and services are expected to provide necessary;
(C) the expenditure expected results, including economic, social and environmental benefits and sustainable impact;
(Iv) measuring or assessing the relevant outputs, service levels and results assessment indicators for each project activity.
Article XVII (performance objectives related requirements)
Performance objectives should meet the following requirements:
(A) point clear. Performance targets in line with the national economic and social development planning, career development and planning department functions, and closely related to the corresponding expenditure range, direction and effect.
(B) specific and detailed. Performance targets from the quantity, quality, cost and timeliness and other aspects of refinement, as far as possible be expressed quantitatively. Can not be expressed in quantized form, you can use qualitative grade tranches in the form of statements.
(C) reasonable and feasible. Set performance objectives through scientific forecasting and research to determine the target line with objective reality, and results-oriented.
Chapter IV performance evaluation indicators, evaluation criteria and methods
Article 18 (setting Principles of Index)
Performance evaluation refers to the degree of achievement of objectives to measure performance assessment tool. Defining performance evaluation should follow the following principles:
(A) relevance. Performance evaluation and performance goals are directly linked, correctly reflect the goals.
(Ii) importance. The most priority sectors (units) or industry representative, best reflects the core index evaluation requirements.
(C) systematic. Setting Performance evaluation of quantitative and qualitative indicators indicators combined system reflects the social, economic and sustainable impact of expenditures arising from the like.
(Iv) economy. Performance evaluation design user-friendly, simple, data is taken into account realistic conditions and operability, cost-effective.
Article 19 (common and unique index)
Performance evaluation is divided into common and unique indicators.
(A) common measures are applicable to all sectors of the index, including the budget implementation, financial management situation, asset allocation, use, dispose of and revenue management as well as social, economic and other indicators to measure the degree of completion of performance targets.
(B) personality indicators for sectors and industry characteristics determine the suitable indicators in different sectors.
Performance evaluation by the finance department and the department (unit) separately or jointly developed.
Article 20 (evaluation criteria)
Performance evaluation criteria refers to the completion of performance targets to measure the degree of fiscal expenditure scale. Performance evaluation criteria of selection should adhere to an objective and fair, simple and effective principles. According to the characteristics to be evaluated, you can choose different evaluation criteria. Performance evaluation criteria include:
(A) planned standard refers to the pre-established objectives, plans, budgets, quotas and other data as evaluation criteria.
(B) the industry standard means evaluation standard reference data industry indicators published by the State to develop.
(Iii) by historical standards, evaluation criteria refers to the historical data with reference to similar indicators developed.
(Iv) other criteria.
Article XXI (Evaluation Method)
Performance evaluation methods using cost-benefit analysis, comparison, factor analysis, the lowest cost method, public evaluation method.
(A) cost-benefit analysis, refers to the period of time expenditure and benefits were analyzed to assess the degree of realization of performance targets. It is suitable for cost-effectiveness can be measured accurately project performance evaluation.
(B) Comparative Law, refers to the performance objectives and implementation effect, history and current situation, comparison of similar expenditure in different sectors and regions, a comprehensive analysis of the performance level achieved by the target.
(Iii) factor analysis, refers to affect performance targets achieved through a comprehensive analysis of the effects of the implementation of internal and external factors, evaluate the degree of realization of performance targets.
(Iv) the lowest cost method is a method for the implementation of cost-effective but difficult to determine a plurality of similar measurement objects were compared to evaluate the degree of realization of performance targets. It applies to the performance evaluation in the field of public expenditure management and services, social security, culture and education.
(E) public evaluation method is through expert assessment, public opinion survey questionnaire and other effects of fiscal expenditure evaluation, evaluation of the degree of realization of performance targets.
(F) other evaluation methods.
Article 22 (Methods)
Performance Evaluation Method of selection, priority should adhere to the quantitative, simple and effective principles. Indeed it can not be an objective evaluation of quantitative indicators can be based on qualitative analysis, to be evaluated according to performance, so as to improve the quality of the performance evaluation.
Based on the evaluation of the specific circumstances of the object, you can use one or more methods of performance evaluation.
Chapter V Organization and Management Performance Evaluation
Article 23 (duties of the financial sector)
Finance department is responsible for the development of performance evaluation regulations and annual work plans, supervision, inspection performance evaluation of various departments (units) and, if necessary, the department (unit) expenditure performance evaluation and implementation of re-evaluation.
Article 24 (departments (units) Responsibilities)
Departments (units) responsible for developing the department (unit) performance evaluation of annual work programs and specific measures for implementation, organization and implementation of performance evaluation work of the department; with the completion of the performance evaluation of the Organization's financial sector unity and accept the financial department of performance evaluation work guidance and supervision.
Article 25 (results submitted)
Department (unit) should be the department (unit) performance evaluation results of the financial department within one month after the end of the evaluation, the financial sector can make its evaluation results of the re-evaluation.
Article 26 (agency)
If necessary, the performance evaluation can hire experts or intermediaries.
Chapter VI performance evaluation procedures
Article 27 (procedures)
To ensure objectivity, the financial sector or department performance evaluation (unit) performance evaluation should follow strict, standardized procedures, general procedures including preparation, implementation, report writing three stages.
Article 28 (Evaluation of preparation)
Performance Evaluation of the preparatory stage:
(A) pre-feasibility studies and set performance targets. Various budget units shall declare the budget of science, rationality, feasibility of pre-feasibility studies; in accordance with the requirements of the year budgeting department, financial department in the declaration of the budget department budgeting system reporting performance objectives; the need for budget execution performance targets adjustment shall Times and the financial sector.
(B) determine the evaluation department (unit) or project. Preparing departmental budgets, departments (units) in accordance with the uniform requirements of the financial sector, combined with the importance of the project and performance management features, choose the project performance evaluation criteria and evaluation unit as an alternative target, and clearly organized and implemented in the form of (financial sector organization and implementation of their own department or organization and implementation), reported the financial Times, the budget department.
(Iii) Evaluation notice issued. Financial sector organizations or departments (units) self-evaluation of the project implementation organization or unit, before the official start of the performance evaluation, the financial sector or department (units) shall develop evaluation programs, the establishment of evaluation working group issued a notice of the performance evaluation, the evaluation determined circumstances purpose, content, tasks, based on evaluation time and requirements and so on.
(Iv) write performance reports. Into the performance evaluation of the project or unit end of the budget year, when the project is completed or a certain stage of a multi-year implementation of major projects, departments (units) should be timely analysis of performance targets completion, write performance reports.
Section 29 (evaluation of the implementation)
Performance Evaluation of the implementation phase:
(A) verify the information. Evaluation of the Working Group on the format and content of the relevant information was submitted for review in the evaluation unit.
(Ii) develop specific evaluation work programs. Evaluation Working Group to develop specific notification evaluation work programs, the financial department or departments (units) based on performance evaluation object and evaluation validation.
(Iii) the implementation of performance evaluation. Evaluation of the Working Group on the completion of the evaluation target performance objectives for evaluation. According to the characteristics to be evaluated can be taken on-site evaluation, site evaluation and non-site and off-site evaluation of a combination of evaluation were evaluated.
(Iv) completion of performance evaluation. On the basis of onsite and offsite evaluation, evaluation of the Working Group on the use of performance-related evaluation methods to conduct a comprehensive evaluation, formative evaluation findings.
Article 30 (Evaluation Report)
Write and submit performance evaluation reporting period:
(A) written report. Evaluation Working Group in accordance with the provisions and requirements of the text, written performance evaluation reports.
(B) submit a report. Evaluation Working Group within the stipulated time, to organize the implementation of the performance evaluation of the financial sector or department (unit) to submit performance evaluation reports. Department (unit) self-organization and implementation of the performance evaluation shall, within one month after the evaluation is completed, the results of the performance evaluation report and the financial department.
Article 31 (re-evaluation)
Fiscal Expenditure Performance Evaluation of the results of the financial sector can be sector (units) implementation of the implementation of re-evaluation. Re-evaluation of the work program are:
(A) determining the evaluation departments (units) and the project;
(B) identification of indicators, criteria and method of re-evaluation;
(C) the specific organization or agency commission re-evaluation, re-evaluation of written reports;
(Iv) the results of performance evaluation and feedback applications.
Chapter VII of the performance report and the performance evaluation report
Article 32 (reporting requirements)
Performance reporting and performance evaluation reports should be based on the full contents of the complete, accurate data, the analysis is thorough, clear logic.
Article 33 (Performance Report content)
Performance reports should include the following main elements:
(A) the basic profiles, including sector (unit) function, development planning, budget and final accounts, the project based on the project, etc;
(Ii) performance goals and establish the basis and adjustments;
(Iii) the annual budget target completion to summarize;
(Iv) related to performance goals, to evaluate the performance achieved;
(V) analysis shows that unfinished project objectives and their causes;
(Vi) Next improvements and suggestions work.
Article 34 (Performance Evaluation Report content)
Performance evaluation report shall include the following main elements:
(A) Performance evaluation system and evaluation criteria;
(B) the main measures to achieve the performance targets taken;
(C) the degree of implementation of performance objectives;
(Iv) problems and cause analysis;
(E) evaluation findings and recommendations;
(Vi) It should be noted matter.
Article 35 (reporting format)
Performance reporting and performance evaluation reports specific format, developed by the municipal department of finance.
Chapter VIII of the performance evaluation results and their application
Article 36 (evaluation results)
Performance evaluation results should be taken with a rating score of combining forms, specific scores and grades can be set depending on the evaluation of the content.
Article 37 (Evaluation Summary and results feedback)
Finance ministries and departments (units) shall promptly organize, classify and analyze the results of the performance evaluation, the evaluation results are timely feedback evaluation units (units), as in the future to improve budget management and organization of an important basis for the annual budget. The evaluation results are good, you can take the appropriate manner within a certain range to be commended; evaluation results did not meet the required standards, you can be notified within a certain range and order the rectification to be appropriate and subtract its subsequent annual budget.
Department (unit) should be based on performance evaluation results to improve management measures to improve management practices, adjust and optimize the expenditure structure of the department budget, the rational allocation of resources, performance evaluation of the problem should be found to develop corrective measures and report to the finance department.
Article 38 (results made public)
Performance evaluation results should be made public in accordance with the relevant provisions of government information disclosure within a certain range.
Chapter IX Performance Evaluation Code of Conduct
Article 39 (Conduct)
Institutions and stakeholders involved in performance evaluation should comply with the following specifications:
(A) independent, objective and impartial evaluation of the work carried out to ensure that the evaluation result is objective and accurate, and the results of the evaluation to take responsibility;
(B) adherence to professional ethics, for any reason to obtain an unfair advantage in the performance evaluation process;
(C) strictly abide by the confidentiality discipline, not to disclose information about the data and business units are evaluated like the evaluation information.
Article 40 (evaluated departments (units) accountability)
By evaluation units (units) of data and authenticity of the information provided, the legitimacy of responsibility can not be imposed on the tendency of the evaluation results.
Chapter X Supplementary Provisions
Article 41 (legal validity of the county financial sector)
The county finance department may according to the provisions of the development of specific management practices and implementation details.
Article 42 (interpretation)
The municipal finance bureau responsible for the interpretation.
Article 43 (Effective Date)
These Measures shall come into force from the date of issuance.
Shanghai Finance Bureau
December 28 ○ ??○ Nian Yi