公共财政框架下,财政支出绩效评价体系已广泛应用于西方国家政府评估中,本文从我国财政支出现状入手.探讨绩效评价体系构建的必要性和可行性,认为我国已具备了建立健全财政支出绩效评价的理论基础和现实环境。 Under the framework of public finance, the performance appraisal system of fiscal expenditure has been widely used in the assessment of Western governments, this paper starts with the current situation of fiscal expenditure in our country, probes into the necessity and feasibility of constructing performance appraisal system, and holds that our country already has the capability to establish and improve the performance of fiscal expenditure Evaluation of the theoretical basis and the real environment.