辽宁省财政三农政策的绩效分析

Analysis on Performance of Three rural issues in Liaoning Province

财政支持三农绩效分析的核心是强调公共支出管理中的目标与结果及其结果有效性的关系,即财政三农的支出与农民收入增长之间的关系。绩效管理目的实质为形成一种以结果为导向的管理理念和管理方式,以提高政府的资金使用效益和服务水平。从操作层面上讲,财政支农绩效评价体系,不仅仅是对财政支出使用情况进行评价和监督,它的根本意义是以财政支出效果为最终目标考核政府的职能实现程度,也就是考核政府提供的公共产品或公共服务的数量与质量。

The core of performance analysis on financial supporting is to emphasize on the objectives and results of public expenditure management as well as the validity of the results,namely the relationship between the fiscal agriculture expenditure and increase of farmers＇ income.The purpose of performance management is to form a results-oriented managing idea and mode so as to improve capital using efficiency and service level.From the operation level,the performance evaluation system of fiscal expenditure is beyond evaluation and supervision of expenditure on agriculture and its basic meaning is aiming at the effects of fiscal expenditure so as to assess government function realization degree,that is to say,to assess the amount and quality of public products and service provided by the government.