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随着公共财政框架的逐步完善,我国已经建立起比较稳定的财政收入增长机制,但在财政支出方面,对财政资金的支出绩效评价和管理制度尚未完善。加强对财政资金支出绩效管理对于提高财政资金使用效率、实现资源优化配置具有积极的意义。本文针对当前我国财政资金的支出绩效评价进行分析并构建绩效评价体系,为我国财政改革提供理论与实践支持。
With the gradual improvement of the public financial framework, our country has established a relatively stable revenue growth mechanism. However, in the aspect of fiscal expenditure, the performance appraisal and management system of expenditures on financial funds has not been improved. Strengthening performance management of expenditures on financial funds is of positive significance for improving the efficiency of the use of fiscal funds and optimizing the allocation of resources. This paper analyzes the current expenditure performance evaluation of China’s financial funds and builds a performance evaluation system to provide theoretical and practical support for China’s fiscal reform.