按照市场经济的要求,搞好财政支出效益的分析和评价,对财政投入的成本和产生的效益进行科学的衡量和比较,综合评定财政支出运营及管理状况,有利于进一步改革中央和地方财政体制,合理划清各级政府间的事权和财权,建立科学规范的政府转移支付制度,从而对加强财政宏观调控经济的作用,具有深远的理论意义和实践意义。 In accordance with the requirements of the market economy, do a good job in the analysis and evaluation of the effectiveness of fiscal expenditure, scientific measurement and comparison of the costs and benefits generated by the financial input, and a comprehensive assessment of the operation and management of fiscal expenditure are conducive to the further reform of the central and local financial system , It is of far-reaching theoretical and practical significance to reasonably draw down the power and financial power among all levels of government and establish a scientific and standardized government transfer payment system so as to strengthen the role of the financial macro-control economy.