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财政支出是否应当讲效益 ?还是只讲效率而不考虑效益 ?这是理论界有争议的一个问题。如果财政支出也应当讲效益 ,那么如何评估和计量财政支出的效益 ?特别是如何进行财政支出的“费用———效用”比较 ?这又是一个难题。尽管国内外众多的财政专家都十分重视对财政支出及其效益
Should fiscal expenditure be effective? Or efficiency rather than efficiency? This is a controversial issue in theorists. If the fiscal expenditure should also be effective, then how to assess and measure the effectiveness of fiscal expenditure? In particular, how to carry out the “cost-utility” of fiscal expenditure? This is another problem. Although many domestic and foreign financial experts attach great importance to the financial expenditure and its benefits