林业财政支出绩效评价指标体系研究  

Research on Index System of Forestry Fiscal Expenditure Performance Measurement

作　　者：樊喜斌[1] 刘红梅[3] 王克强[2] 陈玲娣[2] 

机构地区：[1]国家林业局造林司,北京100714 [2]上海财经大学,上海200433 [3]上海师范大学,上海200234

出　　处：《林业经济》2006年第9期43-46,共4页Forestry Economics

基　　金：国家社会科学基金课题(批准号:04CZZ015);国家林业局课题(批准号:2003-099-R07);中国博士后科学基金(20040350466)等课题的资助。

摘　　要：开展林业财政支出绩效评价是提高林业资金使用效率的迫切需要，也是实现林业跨越式发展的迫切需要。文章从林业财政支出的绩效目标出发，遵循目标一致性、相关性、完备性、可操作性和简明性原则，根据系统理论观点，用林业财政支出的投入、过程、产出、结果四个阶段构建了林业财政支出综合绩效评价指标体系，以助于加快林业财政支出绩效评价的实施。With its strengthened role in implementing strategies of sustainable development, ecological de- velopment and Great Development of West China, forestry has become a priority of public finance support. Conducting forestry fiscal expenditure performance measurement is the urgent need of enhancing the efficiency of forestry financial inputs. It is also the urgent demand of realizing the frog-leaping forestry development.This article embarks from the forestry expenditure performance goal. According to the system theory viewpoint, it foUows goal uniformity, relevance, completeness, feasibility and concise principle and constructs forestry fiscal expenditure performance measurement index system from input, process, output, outcome four stages, helping the implementation of forestry fiscal expenditure performance measurement.

关 键 词：林业财政支出 绩效评价 指标体系 

分 类 号：F812.8[经济管理—财政学]