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为了准确把握财政运行的状态和结果,加强财政管理,有必要建立一套科学、规范的财政支出综合绩效评价体系。研究公共支出综合绩效评价问题,离不开财政收入、体制、管理和监督的内容。无论是体制、收入、支出、政策制度,还是财政调控、管理、监督,整个财政工作的全过程都涉及到绩效问题。所以,构建公共支出综合绩效评价体系,要围绕财政运行特点,对财政运行的全过程进行评价。
In order to accurately grasp the status and results of financial operation and strengthen financial management, it is necessary to establish a set of scientific and standardized comprehensive performance appraisal system of fiscal expenditure. Research on the comprehensive performance appraisal of public expenditure can not be separated from the content of fiscal revenue, system, management and supervision. Whether the system, income, expenditure, the policy system, or financial regulation, management, supervision, the entire financial work involves the performance of the whole process. Therefore, the construction of public expenditure comprehensive performance evaluation system, we must focus on the characteristics of financial operations, the entire process of financial evaluation.