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提高财政资金分配使用的有效性是我国财政支出管理改革的重要课题。从西方成熟市场经济国家实行公共支出绩效考评的成功经验看,建立公共支出绩效考评制度是提高财政资金分配使用有效性的一个重要途径。2000年7月以来,财政部教科文司立足深化财政改革、进行制度创新的需要,在分析、借鉴西方成熟市场经济国家经验的基础上,结合我国教科文财务管理实际,对政府公共支出绩效考评制度进行了比较系统的研究,并对我国政府公共支出绩效考评工作进行了有益的探索。
Improving the effectiveness of the distribution and use of fiscal funds is an important issue for the reform of China’s fiscal expenditure management. Judging from the successful experience of public expenditure performance appraisal in mature market economy countries, setting up public expenditure performance appraisal system is an important way to improve the efficiency of the allocation and use of fiscal funds. Since July 2000, the Ministry of Finance, Inspecting for the need of deepening the fiscal reform and institutional innovation, Insolvency Division of the Ministry of Finance, based on the analysis of the experiences of mature market economy countries and the actual financial management of Chinese education, System has carried on the comparatively systematic research, and carried on the beneficial exploration to our country government public expenditure performance appraisal work.