【摘要】 财政治理体系与治理能力现代化是中国式现代化的应有之义，在实现财政治理双重现代化的进程中，财政部门为履行其预算管理职责，需要对所属部门或单位开展更有效的监督审查，但双方因利益取向的差异，实践中不可避免会发生监督与反监督的博弈。因此，财政部门需要从总体上改变思路，建立更高效的激励约束机制，运用再评价技术丰富监督手段，助力财政监督效益最大化的实现。本文将质量控制理论、以公共价值为基础的政府绩效治理理论融入预算绩效管理领域，探讨预算绩效再评价的基本内涵，明确再评价的内涵要素。同时基于现有预算制度体系分析预算绩效再评价的理论逻辑、历史逻辑、实践逻辑和政治逻辑，在此基础上，通过对再评价权的划分与相关主体的界定，构建出预算绩效再评价的“共同生产网络”。更多还原

【Abstract】 The modernization of financial governance system and governance capacity is the due meaning of Chinese modernization. In the process of realizing the double modernization of financial governance, financial departments need to carry out more effective supervision and examination on their departments or units in order to fulfill their budget management responsibilities. However, due to the difference of interest orientation between the two sides, the game between supervision and anti-supervision will inevitably occur in practice. Therefore,financial departments need to change their thinking on the whole, establish a more efficient incentive and restraint mechanism, and enrich supervision means with meta-evaluation technology to help maximize the financial supervision benefits. The quality control theory and PV-GPG theory are integrated into the field of budget performance management, and the basic connotation and elements of budget performance meta-evaluation are discussed. At the same time, based on the existing budget system, the theoretical logic, historical logic, practical logic and political logic of budget performance meta-evaluation are analyzed. On this basis, the "common production network" of budget performance meta-evaluation is constructed through the division of meta-evaluation rights and the definition of relevant subjects.更多还原