财政支出项目绩效评价操作指南(试行)海南省财政厅2010年8月I目录1引言..........................................................................................................................................11.1背景...................................................................................................................................11.2目的...................................................................................................................................11.3内容...................................................................................................................................11.4使用...................................................................................................................................42项目绩效评价的基本概念.......................................................................................................52.1绩效评价的定义....................................................................................................................52.2绩效评价的原则....................................................................................................................52.3项目的逻辑模型....................................................................................................................52.4绩效评价的准则....................................................................................................................62.5绩效评价的步骤....................................................................................................................73评价任务的组织.......................................................................................................................93.1评价任务的组织模式............................................................................................................93.2评价管理者的职责................................................................................................................93.3绩效评价小组........................................................................................................................94编制评价任务大纲.................................................................................................................114.1功能.......................................................................................................................................114.2编写步骤..............................................................................................................................114.3内容.......................................................................................................................................125绩效评价设计.........................................................................................................................155.1前期准备..............................................................................................................................155.2开发绩效评价框架..............................................................................................................165.3完成绩效评价实施方案.....................................................................................................276绩效评价的实施.....................................................................................................................306.1证据收集.....