黑龙江省财政支出综合绩效评价分析及其建议

Analysis and Recommendations of Fiscal Expenditure Performance Evaluation about Heilongjiang Province

财政绩效评价指标是衡量、监测和评价财政支出经济性、效率性和有效性的重要手段,有效开展财政支出绩效评价对加强财政管理、推进财政改革和完善财政监督具有积极的现实意义。通过对黑龙江省财政支出综合绩效进行实证分析,提出了规范财政支出绩效评价的规章制度、建立财政支出绩效评价数据信息库、强化财政支出绩效评价的技能培训和重视财政支出绩效评价结果的运用等一系列改进措施。

Financial performance evaluation is an important measure to measure, monitor and evaluate the economy, efficiency and effectiveness of fiscal expenditure, carrying out fiscal expenditure performance evaluation effectively has a positive and practical significance on strengthening financial management, promoting financial reform and improving financial supervision. Through empirical analysis of fiscal expenditure performance of Heilongjiang, put forward improving measures such as standardizing rules and regulations of fiscal expenditure performance evaluation, establishing data repository of fiscal expenditure performance evaluation, strengthening skills training of fiscal expenditure performance evaluation and paying attention to applying the results of fiscal expenditure performance evaluation.