我国财政支出绩效评价研究综述

Literature Review of Chinese Fiscal Expenditure Performance Appraisal

通过对国内外财政支出绩效评价的内涵、现状及对策等方面的研究表明,西方发达国家已取得了较完善的理论成果和实践经验,而我国财政支出绩效评价研究还处于初级阶段,存在着诸多问题,没有形成规范科学的指标体系、评价对象具有局限性、评价结果不具备约束力;财政支出绩效监督面临着理念、体制、操作等多重障碍。我国应深入进行理论研究与实践探索,健全财政支出绩效评价体制,完善财政支出绩效评价体系,形成具有中国特色的财政支出绩效管理制度模式。

Literature review of the connotation, current situation, and countermeasures of fiscal expenditure performance appraisal, both domestic and abroad, shows that developed Western countries have achieved fairly complete theoretical results and practical experience; however, the researches in China are still in a primary stage with many problems. In particular, there＇s no standard index system; evalu- ated objects are limited; appraisal results have no constraint force; supervision of fiscal expenditure performance faces hurdles in terms of philosophy, system and operation. China should deepen the theoretical study and practical exploration to improve and complete the ap- praisal system for the fiscal expenditure performance and form a management system pattern with Chinese characteristics.