本文以广东省财政支出绩效管理为例,对广东省财政支出现状进行分析,发现广东省的财政支出在公益性支出比例偏少,绩效评价指标有待完善。最后给出完善绩效评价的建议,应该在法律体系构建、评价主体和对象确定、评价指标设计方面进行改进。 In this paper, the performance management of financial expenditure in Guangdong Province is taken as an example to analyze the current situation of financial expenditure in Guangdong Province. It is found that the proportion of public expenditure in fiscal expenditures in Guangdong province is small, and the performance evaluation index needs to be improved. At last, the suggestion of perfecting the performance evaluation is given, which should be improved in the legal system construction, the subject and object of evaluation, the design of evaluation index.