财政支出绩效评价是衡量政府购买公共服务效率效益的重要手段,本文通过卫生专项资金财政支出绩效评价实践,阐述绩效评价的重要性、评价过程、指标体系构建、评价结果等,以此产生对做好绩效评价工作的思考。 The performance appraisal of fiscal expenditure is an important means to measure the efficiency and efficiency of government purchasing public services. This paper elaborates the importance of performance appraisal, the evaluation process, the construction of index system, the evaluation results and so on through the performance appraisal practice of financial expenditure of special health funds, Reflection on Good Performance Evaluation.