山西朔州市财政局：“三个突出”探索绩效自评管理新模式

Group 1 - The core viewpoint emphasizes the importance of performance self-evaluation in budget management to enhance awareness among departments and fund-utilizing units [1] - The performance self-evaluation will cover 100 departments and 1,356 projects in the 2025 fiscal year, ensuring comprehensive assessment of overall and project expenditures [1] - The evaluation process will focus on the accuracy, completeness, and clarity of performance targets, as well as the feasibility of the indicators [1] Group 2 - The results of performance self-evaluations will be publicly disclosed alongside the final accounts, promoting social oversight [2] - A mechanism will be established to link self-evaluation results to budget management, encouraging departments to strengthen target management [2] - Budget units with poor performance evaluations will be required to explain deviations and propose improvement measures, with potential budget reductions for those with execution rates below 50% [2]