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通过比较国际金融组织贷款项目绩效评价模式和财政支出项目绩效评价模式两者在实施背景、实施目的、实施主体、覆盖范围、等方面的差异,我们可以很清楚地了解到国际金融组织贷款项目绩效评价模式具有比较明显的优势。经过一系列的比较差异分析,本文强调财政项目绩效评价模式应该借鉴和吸收国际金融组织贷款项目绩效评价的诸多优点,不断地推动其自身的发展和完善。
By comparing the difference between the performance evaluation model of the loan program of the international financial organizations and the performance evaluation model of the fiscal expenditure project in terms of implementation background, implementation purpose, implementation subject, coverage and other aspects, we can clearly understand the performance of loan programs of the International Finance Organizations Evaluation mode has obvious advantages. After a series of comparison and difference analysis, this paper emphasizes that the financial performance evaluation model should learn from and absorb the many advantages of the performance evaluation of international financial organizations, and constantly promote its own development and improvement.