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随着我国财政支出的大幅增加,如何有效的使用财政资金以及资金支出后的效果如何,成为政府部门所关心的问题。我国的财政支出绩效评价起步相对西方国家来说要晚,目前还处在初级阶段,没有形成较规范的财政支出绩效评价体系,同时也面临着许多问题。许多学者对财政支出绩效评价作了不同的研究,本文主要是总结各学者对于评价方法的研究。
With the substantial increase of China’s financial expenditure, how to effectively use the financial capital and the effect of capital expenditure has become a concern of government departments. China’s performance appraisal of fiscal expenditure started relatively later than Western countries, and is still in its infancy. It does not form a more standardized performance appraisal system for fiscal expenditures, and it also faces many problems. Many scholars have made different studies on the performance appraisal of fiscal expenditure. This paper mainly summarizes the scholars’ research on appraisal methods.