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财政支出绩效评价改革的内容由过去鉴证式的事后评价,逐步过渡到对整个财政支出活动全过程的评价。绩效评价的目标由过去的为公共部门财务工作提供审计式的鉴证和报告,发展到评价公共支出的效率和效力。20世纪中后期,全球经济走向滞胀。为摆脱政府公共管理的低效率和财政困境,全球范围内掀起了一场政府改革的浪潮,即新公共管理运动改革,而强调对财政支出的绩效评价也成为这场运动的一项重要内容。
The contents of the reform of financial expenditure performance evaluation reform are based on the ex post facto evaluations and gradually transition to the evaluation of the entire fiscal expenditure activities. The objective of performance appraisal has evolved from the past of providing audit-based assurance and reporting of public sector financial work to evaluating the efficiency and effectiveness of public expenditures. In the mid-to-late 20th century, the global economy was stagnating. In order to get rid of the inefficiency and fiscal predicament of government public administration, a wave of government reform has been set off in the world, that is, the reform of NPM. Emphasis on the performance appraisal of financial expenditure has also become an important part of this campaign.