随着社会经济的发展,许多国家开展了相对广泛的绩效审计,其在逐渐的发展应用中成为政府审计的重要组成部分,进而引导着世界范围内的审计工作。单就其在我国的发展应用来看,并没有实现其整体建设的有效性,同国外的绩效审计而言,有着比重过小且成效偏低的状况,究其原因来看,主要是因为我国缺乏绩效审计的具体评价体系,难以实现有效的引导作用。所以,本文就我国公共财政支出的绩效审计评价体系的构建进行整体性的体系分析与研究。 With the development of society and economy, many countries carry out a relatively wide range of performance auditing, which becomes an important component of government auditing in the gradual development and application, which in turn leads the worldwide auditing work. In terms of its development and application in our country alone, the overall validity of its construction has not been realized. As far as foreign performance auditing is concerned, it has a situation where the proportion is too small and its effectiveness is low. The reason is mainly because China The lack of a specific evaluation system of performance audit, it is difficult to achieve effective guidance. Therefore, this article analyzes and studies the overall system of the performance audit evaluation system of public expenditure in our country.