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财政支出效益评价,“是依据投入产出原理,借助于一定的分析工具,对财政支出的效果进行分析和评价的制度。”效益评价本为私人企业所独有,以衡量经营效率,实现企业收益最大化为目标。然而,随着政府被定格为公共品的供给者,政府的功能日益企业化,对政府支出的效益评价也便提上了议事日程。 我国财政支出效益评价始于20世纪80年代末,主要进行支出的事后
The evaluation of the effectiveness of fiscal expenditure, “is based on the principle of input-output, with the help of certain analytical tools, the effect of financial expenditure analysis and evaluation of the system.” Benefit evaluation This is unique to private enterprises to measure operational efficiency and achieve business Maximize revenue as a goal. However, as the government has been rated as a provider of public goods, the function of the government has become more and more entrepreneurial, and the evaluation of the benefits of government spending has been put on the agenda. The evaluation of the efficiency of China’s financial expenditure began in the late 1980s, mainly after the expenditure