广东省财政支出绩效管理分析

Guangdong province finance expenses performance management analysis

本文以广东省财政支出绩效管理为例,对广东省财政支出现状进行分析,发现广东省的财政支出在公益性支出比例偏少,绩效评价指标有待完善。最后给出完善绩效评价的建议,应该在法律体系构建、评价主体和对象确定、评价指标设计方面进行改进。

This paper takes fiscal expenditure performance management of Guangdong province for example, and analyses its situation. It finds that the ratio of nonprofit financial expenditure is less than normal and the performance evaluation index needs to be improved. To improve the performance evaluation, it should consider improvements of building up legal system, the subject of evaluation, and the evaluation design.