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2011年4月财政部出台的《财政支出绩效评价管理暂行办法》,表明我国政府对财政支出的重视,本文从我国原有财政支出绩效评价的现状来分析,对构建财政支出绩效评价体系提出几点意见和对策。
In April 2011, the Interim Measures for the Performance Management of Fiscal Expenditure promulgated by the Ministry of Finance indicated that our government attached great importance to fiscal expenditure. This article analyzes the current situation of the performance appraisal of China’s fiscal expenditures, Point of view and countermeasures.