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随着社会经济的发展和科学技术的不断进步,我国的计划经济体制逐渐向市场化转变,对于行政事业单位的财政支出管理而言,这种转变使得其面临着更高的要求。现阶段,在我国的行政事业单位财政支出绩效评价中还存在很多不足之处,仍然有待改进。为此本文主要分析了当前行政事业单位财政支出绩效评价中存在的不足之处,在此基础上结合实际工作经验提出了行政事业单位财政支出绩效评价的改进策略。
With the development of society and economy and the continuous improvement of science and technology, the planned economic system of our country has been gradually transformed into a market-oriented system. As for the fiscal expenditure management of administrative units, this shift has made it face higher requirements. At present, there are still many shortcomings in the performance appraisal of fiscal expenditures of administrative units in our country, which still needs improvement. Therefore, this paper mainly analyzes the shortcomings in the performance appraisal of the fiscal expenditure of the current administrative institutions, and on the basis of this, puts forward the improvement tactics of the performance appraisal of the financial expenditure of the administrative institutions based on the actual working experiences.