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采用DEA方法对财政支出进行科学合理的绩效评价是近年来国内外大多采用的方法,鉴于此,本文将分如下部分对国内外基于DEA方法的财政支出绩效评价研究情况进行综述:第一部分对财政支出绩效评价的方法进行梳理;第二部分评述国外学术界在用DEA法对财政支出进行绩效评价的研究;第三部分则着力于研究财政支出绩效评价指标体系的构建问题。笔者力图在整理已有研究成果的基础上,融入自身看法观点。
In view of this, this paper will summarize the research on performance appraisal of fiscal expenditure based on DEA at home and abroad based on DEA method. The first part is a summary of the financial The second part reviews the research on the performance appraisal of financial expenditure by DEA method in foreign academic circles; the third part focuses on the construction of the performance appraisal index system of financial expenditure. The author seeks to integrate the existing viewpoints based on the existing research results.