公共财政支出进行绩效评价是保证公共财物能够落实的重要手段,如何合理、合规,同时保证财务支出的效率性与效益性,是实行公共财物支出绩效评价的关键。目前,我国的公共财政支出绩效评价已经初见成果,但是理论研究仍显不足、主体和职责不够明确、缺少法律的指导和保障,解决这些问题成为了发展公共财政支出绩效评价的重要方向。 Public expenditure performance evaluation is an important means to ensure the implementation of public property, how reasonable and compliance, while ensuring the efficiency and effectiveness of financial expenditures, is the key to the performance evaluation of public property expenditures. At present, the performance evaluation of public expenditure in our country has achieved some initial results, but the theoretical research is still inadequate. The main body and responsibilities are not clear enough, and the guidance and guarantee of law are lacking. To solve these problems has become an important direction for the development of public expenditure performance evaluation.