论构建扶持小微企业财税政策绩效评价制度

Establishment of Performance Appraisal System of the Micro-business-supportive Financial Policies

近年来,我国先后出台了多项扶持小微企业的财税政策。这些财税政策究竟对小微企业有多大帮助,哪项财税政策更为有效,这就需要对这些财税政策的绩效进行评价。本文从分析当前扶持小微企业财税政策的运行情况入手,论述了构建扶持小微企业财税政策绩效评价制度的必要性,指出应从评价方法、原则、主要内容和配套措施等方面构建这一绩效评价制度。

A lot of microbusiness-supportive financial policies have been promulgated. The efficiency of such policies should be examined based on their performance. This paper tries to elaborate the current effects of microbusiness-supportive financial policies, the importance of establishing the performance appraisal system to microbusiness-supportive financial policies and the details of such system, such as measures, principles, indices and coordinate systems.