绩效评价主要采用成本效益分析法、比较法、因素分析法、最低成本法、公众评判法等方法。下列叙述中属于成本效益分析法的是 （ ） 。
- A.通过综合分析影响绩效目标实现，实施效果的内外因素，评价绩效目标实现程度
- B.通过专家评估，公众问卷及抽样调查等对项目支出效果进行评判，评价绩效目标实现程度
- C.将一定时期内的支出与效益进行对比分析以评价绩效目标实现程度
- D.通过对绩效目标与实施效果。历史或当前情况，不同部门和地区同类项目的比较，综合分析绩效目标实现程度
正确答案及解析
正确答案
解析
成本效益分析法。是指将一定时期内的支出与效益进行对比分析以评价绩效目标实现程度。适用于成本、效益都能准确计量的项目绩效评价。
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