财政支出绩效评价是财政改革的重要内容,我国现已新出台了《财政支出绩效评价管理暂行办法》,我国省级以下地方财政支出绩效评价不能适应经济发展与财政改革的客观需要,尤其是县区一级政府财政支出绩效评价工作几乎还是一片空白,还存在一定的困难和问题,因此亟待加强。 The performance evaluation of fiscal expenditure is an important part of the fiscal reform. Our country has now promulgated the “Interim Measures for the Performance Evaluation and Management of Fiscal Expenditure”. The performance evaluation of local fiscal expenditures below the provincial level can not meet the objective needs of economic development and fiscal reform. In particular, At the district level, the performance appraisal of government expenditure is still almost a blank. There are still some difficulties and problems, so it needs to be strengthened.