引用本文: | 郭媛嫣.我国财政支出绩效评价存在问题的研究及启示[J].农业科研经济管理,2014,(2):23-25 |
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我国财政支出绩效评价存在问题的研究及启示 |
郭媛嫣
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江苏省农业科学院,江苏南京 210014
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摘要: |
绩效评价作为一项新的财政支出管理举措,由于认识、制度和管理等原因,导致了绩效评价在评 价程序等方面出现了一些问题。作者通过对财政支出项目绩效评价的案例研究,提出现阶段财政支出绩效 评价中存在问题的解决思路。 |
关键词: 财政支出 绩效评价 过度参与 财政制度 |
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PROBLEMS OF PERFORMANCE EVALUATION ON CHINESE FISCAL EXPENDITURE |
Guo Yuanyan
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Jiangsu Academy of Agricultural Sciences,Jiangsu Nanjing 210014
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Abstract: |
The performance evaluation on fiscal expenditure, as a new initiative management practice,has some problems in the evaluation procedure because of knowledge, system, management and other reasons. This paper made a case study on performance evaluation of fiscal expenditure,and proposed the solution ideas for fiscal expend- iture performance evaluation. |
Key words: fiscal expenditure performance evaluation excess participation fiscal system |
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