论财政支出绩效评价管理体系的构建

On the Construction of the Management System of Fiscal Expenditure Performance Evaluation

财政支出绩效管理评价,指各级财政部门和预算部门按照制定的绩效管理目标,采取科学合理及完善的财政支出绩效考核评价指标、绩效评价标准以及绩效评价方法,对财政支出是否合理性、经济性和效益性进行客观、公正的评价。建立财政支出绩效评价体系,在很大程度上弥补了传统支出管理制度的缺失,有利于保证财政资金规范、有效、安全的运行。

The performance assessment of fiscal expenditure refers to objective and fair evaluation of the efficiency and benefit of fiscal expenditure under scientific and reasonable evaluation criterion,standards and methods adopted by finance department and budget department.The establishment of expenditure performance evaluation system is essential to ensure the standardized,safe and effective operation of financial funds,and to a great extent,to offset the lack of the traditional expenditure management system.