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就我国当前来看,在公共财政管理的全部改革过程中,财政绩效评价是其中的不可或缺的一项基本内容,为此,我们必须将资金的使用效率提升上来,并且使得公共财政以科学、合理化的管理模式呈现出来。在对一些区县级试点展开财政改革的过程中,最为首要的任务是将绩效评价运用于财政支出环节当中去,只有在财政支出的同时创建相应的绩效评价制度,才能够在区县级的财政绩效中真正实施预算制度。在具体实施的过程中需要对试点工作的基本成果展开认识,对实践中产生的相关问题加以分析,创新方法与深化改革齐头并进,从而促进绩效评价工作的良好开展。
For our country’s current situation, during the entire reform of public finance management, the financial performance evaluation is an indispensable one of the basic contents. To this end, we must raise the efficiency of the use of funds, and make the public finance to science , Rational management mode is presented. In the process of launching fiscal reforms in some districts and counties, the most important task is to apply performance appraisal to the fiscal expenditures. Only when the fiscal expenditures are created and corresponding performance appraisal system can be implemented can we implement the reform at the district and county level The financial performance of the real implementation of the budget system. During the process of implementation, it is necessary to understand the basic achievements of the pilot work, analyze the related problems arising in practice, keep abreast of innovation methods and deepening reforms, and promote the performance evaluation work well.