构建财政支出绩效监督指标体系的思考  

On Establishing System of Performance Supervisor on Fiscal Expenditure Index

作　　者：刘伟[1] 张泽荣[2] 

机构地区：[1]山东大学经济学院,山东济南250100 [2]泰安市财政干部教育中心,山东泰安271000

出　　处：《经济与管理》2006年第5期49-52,共4页Economy and Management

摘　　要：由于缺乏有效的财政支出绩效监督指标体系,目前中国财政支出绩效监督仅仅停留在对部分项目财务指标的检查和效果的评价,而对财政资金的使用效益评价监督不足。因此,构建一套科学、统一和完整的财政支出绩效监督指标体系就显得十分重要。Lacking of estimating and supervisor on benefit of fiscal fund, the means of performance supervisor on fiseal expenditure of ehina is only on the stage of eheeking up on the part of finaneial target and estimating on effect because of lacking of effective system of performance supervisor on fiscal expenditure index. Therefore, it is very important to establish a set of seientifie, uniform and integrated system of performanee supervisor on fiseal expenditure index.

关 键 词：财政支出 绩效监督 指标体系 

分 类 号：F810.4[经济管理—财政学]