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地方财政是我国整个财政体系的重要组成部分 ,对地方事业单位财政资金使用效益的评价和研究有重要意义。本文分析了地方财政支出效益的评价原则和方法及其指标体系 ;对甘肃省 14个地州市的 15项财政绩效进行了定性与定量分析 ;提出了加快事业单位改革步伐 ,清理财政供给范围 ,降低事业成本 ,提高支出效益、建立科学规范的事业单位财政支出管理体系等若干对策
Local finance is an important part of the entire financial system in our country. It is of great significance for the evaluation and study of the efficiency of the use of financial funds by local public institutions. This paper analyzes the evaluation principle and method of the local financial expenditure efficiency and its index system. It analyzes qualitatively and quantitatively the 15 financial performance of 14 prefectures and cities in Gansu Province. It puts forward some measures to speed up the reform of public institutions, clean up the scope of financial supply, Reduce the cost of doing business, improve the efficiency of expenditure, establish a scientific and standardized public expenditure management system and other measures