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绩效评价作为重要的公共管理方法近年来得到公共部门的高度重视,同样,财政支出的绩效评价结果也逐渐成为各级政府财政管理的重要依据,现阶段,我国财政支出的绩效评价体系尚未健全,财政对农村地区社会保障的支持也因缺乏规范、科学合理的绩效评价而显得效率低下,还无法通过有效的财政支出绩效评价化解农村社会保障需求与财政有限性之间的突出矛盾。本文在概括分析财政支出绩效评价的必要性和评价指标基础上,提出在河北省农村建立完善的社会保障财政支持绩效评价机制的建议,以期实现农村社会保障财政供给可持续的目的。
In the same way, the performance evaluation of performance appraisal as an important public management method has been highly valued by the public sector in recent years. Similarly, the performance appraisal result of fiscal expenditure has gradually become an important basis for the financial management at all levels of government. At this stage, the performance appraisal system of China’s financial expenditure has not been perfect, Fiscal support for social security in rural areas also appears to be inefficient because of lack of norms and scientific and reasonable performance evaluation, and the outstanding contradictions between rural social security needs and financial limitations can not be resolved through effective performance appraisal of fiscal expenditures. Based on the analysis of the necessity and evaluation index of performance appraisal of financial expenditure, this paper puts forward the proposal of establishing a perfect performance appraisal mechanism of social security financial support in rural areas of Hebei Province in order to achieve the sustainable financial provision of rural social security.