关于建立政府公共财政绩效考评的探讨

Discussion on Construction of Government's Performance Appraisal of Public Finance

建立一套完善的适合实际发展的公共财政绩效考评体系是当前我国公共财政体制改革中一项重要并且复杂的任务。具体构建绩效考评体系的过程,是以财政部门为主导建立层次绩效考评体系,绩效考评程序要明确,并确定考评目标与内容,建立一套绩效考评系统,保障顺利地对公共财政实施绩效考评,从而更好地加强公共财政的应用,促进资源的合理分配与利用,获得最大的经济效用。

It is a complicated and important task to construct a system of government＇ s performance appraisal of public finance which fits with actual development for reform of public finance. The construction of performance appraisal is based on finance department, and the the process of constructing performance appraisal is clear as well as its contents and targets, which makes sure that it is useful to apply performance appraisal to public finance in order to promote resource allocation and use and get great benefits.