国内外财政支出绩效评价体系研究与实践  

Research and Practice on Performance Evaluation System of Domestic and Foreign Fiscal Expenditure

作　　者：肖婷[1] 翟东宇[1] 左杰[1] 张颖[1] XIAO Ting;ZHAI Dong-yu;ZUO Jie;ZHANG Ying(Hubei Institute of Science and Technology Information,Wuhan430071,China)

机构地区：[1]湖北省科技信息研究院,湖北武汉430071

出　　处：《科技创业月刊》2017年第23期95-97,共3页Journal of Entrepreneurship in Science & Technology

摘　　要：财政支出绩效评价是各国政府部门、企事业单位等常用于考核拟定工作目标与实施结果之间所达效果的一种方式。通过分析借鉴国外财政支出绩效评价的先进经验,结合国内财政支出绩效评价的实际情况,以湖北省财政支出绩效评价为例,分析了我国目前在财政支出绩效评价方面存在的不足,以期为今后发展提供有益探索。Performance evaluation is a method that government departments,enterprises and institutions in various countries often use to evaluate the proposed work objectives and the results of the implementation.By analyzing the advanced experience of foreign financial expenditure performance evaluation and combining with the actual situation of domestic financial expenditure performance evaluation,taking the performance evaluation of financial expenditure in our province as an example,this paper analyzes the shortcomings in current performance evaluation in our country so as to provide for the future development useful exploration.

关 键 词：财政支出绩效 绩效评价 评价体系 

分 类 号：F810.2[经济管理—财政学]