论文部分内容阅读
财政支出绩效评价是政府绩效评价的重要内容及预算民主的重要手段,体现了工具理性与价值理性,强化结果导向及公众满意度导向。本专题的4篇论文,郑方辉、费睿的《广东省级财政专项资金及其绩效评价》一文,在介绍2015年广东省级财政专项资金目录、规模与特点的基础上,系统审视了广东财政专项资金绩效评价的历程及其影响;李文彬等人进一步基于广东经验,深入分析了广东省财政绩效评价改
The performance appraisal of fiscal expenditure is an important content of government performance appraisal and an important means of budget democracy. It embodies instrumental rationality and value rationality, strengthens result orientation and public satisfaction orientation. The four articles on this topic, Zheng Fanghui and Fei Rui, entitled “Provincial-level Financial Special Funds and Performance Evaluation in Guangdong Province”, on the basis of introducing the catalog, scale and characteristics of provincial-level special funds for Guangdong in 2015, systematically examined Guangdong’s financial Li Wenbin and others further based on the Guangdong experience, an in-depth analysis of the performance of Guangdong Province, the performance evaluation of the reform