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财政绩效评价可以规范财政资金的支出管理,提高财政支出的使用效益,是财政支出管理的重要组成部分。随着我国财政收入规模的不断增长,财政支出绩效评价在实施过程中出现的问题也越来越多,因此,评价和分析财政资金的使用效益和使用效率,成为我国财政支出绩效评价工作的重要内容。本文主要分析现阶段我国财政支出绩效考核评价所面临得困境及出路。
Financial performance evaluation can regulate the expenditure management of financial funds and improve the use efficiency of financial expenditure, which is an important part of the financial expenditure management. With the continuous growth of the fiscal revenue in our country, there are more and more problems in the performance appraisal of the financial expenditure in the implementation process. Therefore, the evaluation and analysis of the use efficiency and the use efficiency of the financial funds have become important in our country’s performance appraisal of financial expenditure content. This paper mainly analyzes the current difficulties and solutions to the performance appraisal of China’s fiscal expenditure.