公共图书馆财政支出绩效评价工作及思考——以首都图书馆为例

Considerations on the Performance Evaluation of Public Library’s Fiscal Expenditure——Taking the Capital Library of China as an Example

财政支出绩效评价是对预算的执行情况和效果进行的综合性评价。首都图书馆从2012年起开展财政支出绩效评价。在探讨了财政支出绩效评价工作的意义基础上,对首都图书馆财政支出绩效评价工作体系进行了研究,对近年来工作中发现的问题进行了分析,并尝试提供了一些改进建议。

The performance evaluation of fiscal expenditure is a comprehensive evaluation of the implementation and effect of budget. The Capital Library of China has been carrying out the performance evaluation of fiscal expenditure since 2012. This paper first expounds the significance of performance evaluation of fiscal expenditure, and then introduces the performance evaluation system of Capital Library's fiscal expenditure, analyzes the problems found in the work in recent years, and attempts to provide some suggestions for improvement.