财政支出绩效评价初探

Evaluation of Financial Spending Efficiency

当前,随着我国经济的发展和公共财政体系的建立,社会大众对政府提供公共产品的数量和质量日益关注,纳税人有权知道政府如何花钱以及花钱的效果。因此,推行财政支出绩效评价成为深化财政改革的必然选择。文章通过调研分析当前财政支出绩效评价工作中存在的问题,从建立和完善规章制度、指标体系建设以及绩效评价结果的应用等三方面提出了财政支出绩效评价改革的途径。

With the development of our country s economy and the establishment of public financial system,taxpayers are more interested in the product quantity and quality provided by the government. The promotion of evaluation of financial spending is the choice of financial reform. The paper points out the method for the evaluation in view of establishing norms,index and evaluation.