摘要
行政事业单位日常财政管理工作的开展对资金的高效利用至关重要。随着近年来行政事业单位改革工作的不断推进,财政支出管理也成为重要的管理优化部分。在具体的管理实践过程中,行政事业单位可以通过绩效评价的有效运用,实现对资金的合理配置,保障资金的使用效率。文章主要阐述了绩效评价在行政事业单位财政支出管理中的重要作用,并探讨了绩效评价在行政事业单位财政支出管理中的运用路径,以供参考。
The daily financial management in administrative institutions is of great importance to the efficient use of funds.With the continuous advancement of the reform of administrative institutions in recent years,fiscal expenditure has also become an important part of management optimization.In the process of specific management practice,administrative institutions can achieve the rational allocation of funds and ensure the efficiency of the use of funds through the effective use of performance evaluation.This paper mainly expounds the important role of performance evaluation in the fiscal expenditure management of administrative institutions,and discusses the application path of performance evaluation in the fiscal expenditure management of administrative institutions for reference.
作者
许兰青
XU Lan-qing(Linyi Institute of cultural relics and archaeology)
出处
《当代会计》
2022年第24期140-142,共3页
Contemporary Accounting
关键词
绩效评价
行政事业单位
财政支出
Performance Evaluation
Administrative Institutions
Fiscal Expenditure