中外公共支出绩效评价之比较

A Comparison of Domestic and Foreign Public Expenditure Efficiency Appraisal

公共支出绩效评价是随着财政管理体制改革而逐步发展起来的。.通过对中外公共支出绩效评价定义、评价现状的分析与研究,在借鉴西方国家先进理论及成熟并行之有效的方法、方式和指标的基础上,建立中国的公共支出绩效评价体系,促进公共财政体制改革的进一步深化与完善,推进民主政治与和谐社会的构建。

With the reform of fiscal management system, the public expenditure efficiency appraisal has been developed step by step in different countries. Through the analysis and study of the public expenditure efficiency appraisal definition, its present situation and the framework, and on the basis of advanced and ef- ficient methods and index that have been operating successfully in western countries, we will build our public expenditure efficiency appraisal system for the purpose of perfecting the reformation of public fiscal system and promoting the construction of a democratic and harmonious society.