近年来,我国财政支出规模不断扩大,但是财政支出效益水平却没有同步提高,对财政支出绩效评价尚处于理论探索阶段,绩效评价体系还不完善,本文主要研究水利财政支出绩效评价体系,为顺利开展绩效评价工作提供借鉴。建立一套科学合理的财政支出绩效评价体系,能够客观准确地评价和衡量财政支出效益水平。水利是我国经济发展的基础, In recent years, the scale of China’s financial expenditure has been expanding, but the level of financial expenditure efficiency has not been improved simultaneously. The performance evaluation of fiscal expenditure is still in the stage of theoretical exploration and the performance evaluation system is not perfect. This paper mainly studies the performance evaluation system of water conservancy financial expenditure, To carry out performance evaluation to provide reference. The establishment of a set of scientific and reasonable financial expenditure performance evaluation system can objectively and accurately evaluate and measure the level of financial expenditure efficiency. Water conservancy is the foundation of China’s economic development,