目的:为财政部门开展艾滋病防治专项支出绩效考评提供技术支持。方法:利用德尔菲法及层次分析法相关理论,构建绩效考评指标体系。结果:开发出了包含业务、财务、综合等3个一级指标,目标完成程度、组织管理水平等8个二级指标及46个三级评价指标的绩效考评体系。结论:虽然评审专家对个别指标存在一定疑义,但就专家构成以及评分结果来看,该指标体系及权重基本符合理论与实践需要,具备可操作性,并且可为财政部门制订其他相关公共卫生项目支出绩效评估指标体系提供经验借鉴。 Objective: To provide technical support for the financial department to carry out performance appraisal of special expenditures on AIDS prevention and control. Methods: By using the Delphi method and AHP-related theories, we construct a performance evaluation index system. Results: We have developed a performance appraisal system that includes three first-level indicators, the completion of objectives, the level of organization and management, and two second-level indicators of 46 third-level appraisals, including business, finance and general management. Conclusion: Although there are some doubts about the individual indicators, the expert on assessment and scoring results show that the index system and weights are basically in line with the needs of theory and practice, and have maneuverability, and can formulate other related public health projects for the financial department Expenditure performance evaluation index system to provide experience and reference.