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20世纪70年代后,财政支出绩效评价作为政府财政管理的重要工具被广泛应用和普遍接受。针对广东省在试点实践中存在管理制度、指标体系、数据库建设、方法手段、结果应用等方面的问题,提出了健全财政支出绩效评价制度规范、建立多元化评价主体体系、加强绩效评价信息数据库建设、建立多层次和立体化的评价指标体系、拓宽绩效评价结果的应用等解决途径。
Since the 1970s, the performance appraisal of fiscal expenditure has been widely used and generally accepted as an important tool of government financial management. Aiming at the existing problems of management system, index system, database construction, method and application of results in pilot practice in Guangdong Province, this paper puts forward a sound system of performance appraisal system of financial expenditure, establishing a diversified evaluation system and strengthening the construction of performance evaluation information database , Establish a multi-level and three-dimensional evaluation index system, broaden the application of performance evaluation results and other solutions.