关于开展财政绩效评估工作的理论探讨  

A Theoretical Discussion on Launching Fiscal Performance Evaluation

作　　者：李晨[1] 

机构地区：[1]山东省财政厅行政事业资产处,山东济南250002

出　　处：《山东财政学院学报》2012年第5期26-30,44,共6页Journal of Shandong Finance Institute

摘　　要：国外开展财政绩效评估工作的实践表明,它是解决公共产品供求矛盾的有效途径,而推进绩效评价的制度化、法制化进程,建立一套完善的绩效评价指标体系以及确定评价结果充分应用的机制,对开展财政绩效评估工作非常重要。我国的具体国情决定了我国开展财政绩效评估工作是非常必要的,但受到多种因素的制约。在我国开展财政绩效评估工作,需要分步开展幷做好不同层次的财政绩效评估工作,需要建立多维财政绩效评价指标体系并积极推进各项配套改革。The practice of fiscal performance evaluation abroad indicates that it is an efficient method to resolve the contradiction of supply and the demand of public goods.And it is very important for the development of fiscal performance evaluation to promote the process of institutionalization and legalization,to set up a set of perfect index system of performance evaluation and a mechanism to ascertain the application of the evaluation results.The specific conditions in China determine that it is completely necessary to carry out fiscal performance evaluation which is restricted by multiple factors.To carry out fiscal performance evaluation in China,we need to do it step by step and do it well at all levels,to establish a multi-dimensional index system for it,and actively promote all kinks of supporting reforms.

关 键 词：财政绩效评价 政府 公共服务 

分 类 号：F812.7[经济管理—财政学]