西方国家政府财政支出管理的一项重要体制是财政支出绩效评价,目前已针对其进行了广泛的应用和研究,较完善的财政支出绩效评价体系已经被建立。与此同时,我国行政单位在改革时面临的一项重要课题是财政支出绩效评价,相关部门针对这个课题进行分析,已经取得一定成果。本文分析了行政单位财政支出绩效评价的发展过程与其成果,并对此评价体系进行相应改进。 An important system of government expenditure management in Western countries is the performance appraisal of fiscal expenditure. At present, it has been widely applied and studied, and a well-established performance appraisal system of fiscal expenditure has been established. At the same time, an important issue that administrative units in our country face in the course of reform is the performance appraisal of fiscal expenditures. Relevant departments have conducted some analysis on this subject and have achieved some results. This article analyzes the development process and result of the performance appraisal of the fiscal expenditure of the administrative units, and makes some corresponding improvements to this appraisal system.