财政支出绩效评价是财政支出管理的重要内容之一,对于提高财政支出效益有着积极的作用。一个有效的财政支出绩效评价体系是开展评价工作的前提,通常,财政支出绩效评价体系包括评价原则和方法、评价指标和标准及评价制度。 Fiscal expenditure performance evaluation is an important part of the financial expenditure management, which has a positive effect on improving the financial expenditure efficiency. An effective performance appraisal system of fiscal expenditures is the prerequisite for carrying out appraisal work. Generally, the performance appraisal system of financial expenditures includes appraisal principles and methods, appraisal indicators and standards and appraisal system.