绩效预算改革中的财政支出绩效评价

Performance Evaluation of Finacial Expenditure in Performance Budge Reform

绩效预算已逐渐成为公共财政领域的热点,但现阶段我国尚不完全具备实行绩效预算改革的条件。财政支出绩效评价被视为开展绩效预算的基础,成为我国推进结果导向的绩效预算改革的现实路径。然而近年来,财政支出绩效评价工作虽取得了一定成效,但还存在着一些问题和困难,需要学术界和实践部门共同反思。

Performance budge has gracually become a hot issue in public finance. However, there are not conditions for us to implement performance budge reform at present in China. Performance evalutian of financial eependiture is regarded as the foundation of performance budget and the practical way to promote result - oriented performance budge reform as well. During recent years, we have made some achievements in performance evalutaion. However, there have also been some problems and difficulties that academia and operating departments should consider.