科学的绩效评估是公共建设性投资项目顺利开展的重要影响因素，审计人员的素质与评估实践不相适应、缺乏完善的法律依据、科学的指标体系和审计责任追究与评估监督制度是问题所在，而要有效应对这些问题，加强公共财政支出绩效评估的立法工作是前提，建立科学合理的评估指标体系是基础，提高绩效评估执行人员的业务素养是关键，加强对审计责任追究制度的强化执行是保障，建立公共财政支出的监督约束机制是补充。%Scientific performance evaluation is one of the key factors of public constructive investment project. Its problems were as followings: disharmony between auditors’ quality and practice, lack of legal basis, scientific index systems and system design of responsibility accountability&evaluation supervision. The premise to solve these problems is to strengthen the legislation; the basis is to formulate the index systems of evaluation;the key is to improve the auditors’ qualities;the guarantee is to execute the system of responsibility accountability;and the supplement is to construct the system of supervision and restriction.
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