建立社会主义公共财政,推进行政管理体制改革,需要规范公共支出,而对政府公共支出进行绩效评估是提高财政资金使用有效性、降低行政成本、增强管理的责任性和透明性的重要方式。本文试图对公共支出绩效评估的内涵进行阐述,构建出评估政府公共支出绩效的一般性指标,并对政府公共支出绩效评估的实施提出一般性框架思路。 To establish the socialist public finance and promote the reform of the administrative system, it is necessary to standardize the public expenditure. To evaluate the public expenditure of the government is an important way to improve the efficiency of the use of fiscal funds, reduce the administrative costs and enhance the responsibility and transparency of management. This paper attempts to expound the connotation of public expenditure performance evaluation, build a general index to evaluate the performance of government public expenditure, and put forward a general framework idea about the implementation of government public expenditure performance evaluation.