我国财政投资支出绩效综合评价框架探讨——基于从宏观决策到项目全周期的通盘视野  

Framework of Comprehensive Performance Evaluation on Government Investment in China——Based on All-round View from Macroeconomic Policy Decision to Complete Project Period

作　　者：贾康[1] 石英华[1] 

机构地区：[1]财政部财政科学研究所

出　　处：《财贸经济》2011年第11期44-50,137,共7页Finance & Trade Economics

摘　　要：本文结合追求财政资金绩效和推进科学化精细化管理的发展要求,基于从宏观决策到项目完整周期的通盘视野,提出了在中国特色公共财政建设中,于全面的财政效益观之下把握财政投资支出资金综合效益的"分层次六大环节"认识评价框架,意在为具体指标体系的构建和未来我国投资支出绩效预算的编制提供理论支撑。Combining with demands of seeking for fiscal performance as well as scientific and elaborate management,the paper proposes that an assessment framework of six levels/links should be established for comprehensive benefit of government investment in building public finance system with Chinese characteristic,based on all-round view from macroeconomic policy decision to complete project period.It would provide theory support for constructing specific indicator system and preparing performance budget in future.

关 键 词：财政资金 政府投资支出 绩效综合评价 

分 类 号：F812.4[经济管理—财政学]