Research on the Quality of Performance Evaluation Report of Third Party Organizations

Abstract

With the deepening of budget performance management reform in China, the role of third-party organizations in performance evaluation is increasingly prominent. This paper focuses on the quality problems of performance evaluation reports of third-party organizations, systematically analyzes the main problems existing in the current reports in terms of index design, index empowerment, analysis process, countermeasures and suggestions, and format specification, such as the disconnection between indicators and targets, subjectivization of empowerment, lack of in-depth analysis, lack of operability of suggestions, etc., and proposes to build a path to improve the quality of reports from four dimensions: institutional standards, institutional capacity, entrustment relationship and application of results. The research shows that improving the quality of third-party evaluation reports requires both internal and external repair, improving external supervision and incentives, and strengthening internal quality control and professional ability of institutions, so as to achieve the goal of serving high-quality budget performance management with high-quality evaluation.