| 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 |
| DOI： |
| 分类号: |
| 基金项目: |
|
| PROBLEMS OF PERFORMANCE EVALUATION ON CHINESE FISCAL EXPENDITURE |
|
Guo Yuanyan
|
|
Jiangsu Academy of Agricultural Sciences，Jiangsu Nanjing 210014
|
| 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 |
