近年来,各地财政部门积极开展财政支出绩效评价试点工作,强化了财政管理,提高了财政资金的使用效益,取得明显成效。但在实践过程中也暴露出一些现实性的问题,值得深入思考。第一,绩效评价的范围选择。按照财政支出绩效评价管理办法的规定,绩效评价的范围应当是纳入预算管理的 In recent years, the financial departments around the country have been actively carrying out pilot work on performance appraisal of fiscal expenditures, strengthened their financial management and improved the efficiency of the use of fiscal funds, with remarkable results. However, some practical problems have also been revealed in the course of practice and it is worth pondering deeply. First, the scope of performance evaluation options. In accordance with the provisions of the financial expenditure performance evaluation management approach, the scope of performance evaluation should be included in the budget management