浅议财政支出绩效评价体系的建立

Carry out the Performance Evaluation of Financial Expenditure Budget to Promote the Scientific and Refined Management

财政支出绩效是财政支出活动所取得的实际效果。在现有的财政管理体制下,开展财政支出绩效评价工作,是对财政支出进行科学监管的重要手段,也是转变财政职能、改进财政管理的需要。文章分析了泰州市开展财政支出绩效评价工作的现状和主要问题,并对如何开展财政支出绩效评价提出了对策和建议。

The fiscal expenditure performance is the actual effect of the fiscal spending activities. In the current fi-nancial management system, how to carry out the performance evaluation of financial expenditure is an important means for the scientific supervision of fiscal expenditure, and is the need to change the fiscal functions, improve fi-nancial management. According to the status of performance evaluation, analyze the main problems, put forward the countermeasures and suggestions on how to carry out the performance evaluation of financial expenditure.