| The basic content of performance evaluation
| The main content of performance evaluation

(1) Expected output, including the quantity of public goods and services provided;

(2) Expected effects, including economic benefits, social benefits, environmental benefits, and sustainable impacts; (3) Satisfaction level of service recipients or project beneficiaries; (4) The cost resources required to achieve the expected output; (5) Performance indicators that measure expected output, expected outcomes, and customer satisfaction; (6) Others.
| Criteria for performance evaluation

(1) Planning standards. It refers to using predetermined goals, plans, budgets, quotas, and other data as evaluation criteria.

(2) Industry standards. It refers to the evaluation criteria formulated based on industry indicator data published by the state. (3) Historical standards. It refers to the evaluation criteria formulated based on historical data of similar indicators. (4) Other standards confirmed by the finance department.
| Methods of performance evaluation

(1) Cost benefit analysis method. It refers to the comparative analysis of expenditures and benefits over a certain period of time to evaluate the degree of achievement of performance goals.

(2) Comparative method. It refers to the comprehensive analysis of the degree of achievement of performance goals by comparing performance goals and implementation effects, historical and current situations, and similar expenditures in different departments and regions. (3) Factor analysis method. It refers to the comprehensive analysis of internal and external factors that affect the achievement and implementation of performance goals, and the evaluation of the degree of achievement of performance goals. (4) The lowest cost method. It refers to comparing the implementation costs of multiple similar objects with determined benefits but difficult to measure, and evaluating the degree of achievement of performance goals. (5) Public evaluation method. It refers to the evaluation of the effectiveness of fiscal expenditures and the degree of achievement of performance goals through expert evaluations, public questionnaires, and sampling surveys. (6) Other evaluation methods.
| Working procedures for performance evaluation
Determine the object of performance evaluation
Issue performance evaluation notice
Identify performance evaluation staff
Work plan for performance evaluation
Collect data related to performance evaluation
Review and verify the data
Synthesize analysis and form evaluation conclusion
Write and submit evaluation report
Establish performance evaluation files