摘要
财政支出绩效评价概念是由考察绩效评价、财政支出的内涵得到,是指为实现财政支出管理目标,依据特定的原则,选择运用科学、规范的绩效评价方法及评价技术,对财政支出过程和结果进行经济、效率、效益等方面的综合评价活动及相关评价制度体系的总和。同时财政支出绩效评价与财政监督、绩效预算及绩效审计三者既关系密切,又能为财政监督、绩效预算及绩效审计起到基础性铺垫和重要支撑作用。
The concept of performance appraisal of fiscal expenditure is the sum of synthetical evaluation activity and related evaluation system of economics,efficiency,and effectiveness about the process and result of fiscal expenditure by given principle and scientific normative appraisal methodology and appraisal technique for achieving the aim of fiscal expenditure management.And performance appraisal of fiscal expenditure has close connection with fiscal supervision,performance budget and performance audit.
出处
《财务与金融》
北大核心
2010年第6期49-53,70,共6页
Accounting and Finance
基金
武汉市教育局2009年市属高等学校科学研究重点资助项目"湖北省财政支出绩效评价体系研究"(项目编号:200939)的成果之一
关键词
财政支出
绩效评价
概念
Fiscal Expenditure
Performance Appraisal
Concept
