The pre-assessment method does not include

Pre-performance evaluation is the first link in the whole process of budget performance management chain, which refers to the objective and fair evaluation of the necessity, investment economy, rationality of performance objectives, feasibility of implementation plan and financing compliance of policies or projects by financial departments and departments and units according to the relevant policy requirements and career development plans of the party Committee and government. Budget review is an important part of budget management, which is to review the rationality and accuracy of the project expenditure budget included in the review scope and put forward specific project expenditure opinions. Both of them are important contents of modern financial system and important means of service budget management, which are of great significance for optimizing the allocation of budget resources, improving the level of scientific decision-making and improving the quality of public services.

Similarity between pre-performance evaluation and budget review

(1) Achieve the consistency of goals. The Opinions of the Central Committee of the State Council on the Full Implementation of Budget Performance Management puts forward that "the full implementation of budget performance management should be taken as the key point and breakthrough point to solve outstanding problems in performance management, promote the convergence and efficiency of financial funds, improve the quality of public services, and enhance the credibility and execution of the government". Pre-performance evaluation expands and deepens the performance target management of public services, conducts scientific argumentation before the supply of public services, effectively avoids blind decision-making and unreasonable investment from the source, and promotes the construction of "responsible government". Budget review is to review the budget expenditure before the implementation of the project, compress and adjust the over-standard and over-scale project budget expenditure, use the saved financial funds for the supply of more public services, realize the optimal combination of "quality" and "quantity" of public services, and promote the construction of "efficient government". From the goal, both of them are based on the existing financial resources to improve the efficiency and quality of public service supply.

(2) The implementation targets are consistent. Pre-performance evaluation and budget review are both evaluation activities in the budget preparation stage. Judging from the implementation, the preliminary performance evaluation is generally the projects and major policies planned to be included in the budget, such as people's livelihood, urban management services, urban construction and so on. , social attention is high, and the amount of funds is large. Budget review is generally a project that does not implement quota management and involves a large amount of funds. Both of them are important projects with financial support, which are generally quite complicated and need professional technical strength. From the implementation content, the pre-performance evaluation involves the evaluation of the input-output and cost of the project, including the content of budget review. In practice, the budget review will also review the data integrity, the necessity of project establishment and the feasibility of the scheme of the financial expenditure project, and the two are also highly consistent in the implementation content.

(3) Consistency of organizational model. Pre-performance evaluation and budget review are organized by means of expert consultation, questionnaire survey, field trip and symposium. And they all go through the stages of data collection and audit, on-site and off-site evaluation and audit, and comprehensive evaluation and audit. Because of the professionalism and complexity of its implementation object and content, it is necessary to guide and standardize social forces to participate in budget performance management in an orderly manner. Depending on the needs of the work, third-party organizations can be organized to carry out "independent" or "cooperative" work, and experts in related fields can be invited to participate. With the help of the technical strength and independent position of the third party, from the perspective of financial management, the technical audit of financial expenditure items is carried out in the whole process.

(4) The application results are consistent. As an important part of financial management, pre-performance evaluation and budget review play an important role in deepening budget management reform and improving budget management mechanism. As the auditing means of project library management, both of them are conducive to improving project reserves and strengthening the prudence of project establishment and budget preparation. The results of the two directly serve the budget decision-making, which can eliminate the problems in the front end of budget performance management, promote budget departments and units to improve budget decision-making, improve the quality of budget preparation, optimize budget arrangements, enhance administrative responsibilities, and promote the quality and efficiency of financial funds.