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随着我国财政支出改革的稳步推进,一直以来财政资金管理过程中存在的问题也得到了有效的解决。虽然近些年来地方政府都积极地组织进行了财政专项资金的绩效评价,但是其范围相对较窄,很多地方也仅仅是走形式,和绩效评价的实际要求还有很大的差距。这种缺陷不但会导致财政资金供求的矛盾,浪费国家的财力资源,同时还会放大预算分配制度的问题,对财政事业改革产生一定的影响。所以,我们有必要对财政支出绩效评价相关的问题进行研究分析,探索出完善财政支出绩效评价体系的有效方法,切实的解决绩效评价过程中存在的问题,这也是我国财政管理改革所要求的。
With the steady progress of the fiscal expenditure reform in our country, the existing problems in the management of the financial funds have been solved effectively. Although local governments have actively organized the performance appraisal of financial special funds in recent years, their scope is relatively narrow, and many places are only mere formalities, which still lags behind the actual performance appraisal requirements. Such defects not only lead to the contradiction between the supply and demand of fiscal funds, the waste of state financial resources, but also enlarge the budget allocation system and have an impact on the reform of financial institutions. Therefore, it is necessary for us to study and analyze the problems related to the performance appraisal of fiscal expenditure, explore effective ways to improve the performance appraisal system of fiscal expenditures, and effectively solve the problems existing in the performance appraisal process, which is also required by our country’s financial management reform.