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在我国,伴随着公共财政框架的逐步建立,收支矛盾、资金使用效益低下等问题日渐突出,深入开展财政支出绩效评价工作,建立健全财政支持绩效评价体系,已经成为财政改革必须面临的一项重要课题。本文在分析了我国开展财政支出绩效评价工作所存在的具体问题的基础之上,提出以下对策与建议:完善绩效评价管理制度;完善绩效评价法制建设;建立健全科学合理的绩效评价指标体系;扩大绩效评价的对象和内容;推进绩效管理模式创新;加强绩效评价结果的反馈和应用。
In our country, along with the gradual establishment of the public finance framework, conflicts between income and expenditures and the inefficient use of funds have become increasingly prominent. In-depth performance appraisal of financial expenditures and the establishment of a sound financial support performance appraisal system have become a must for fiscal reform important topic. Based on the analysis of the specific problems in our country’s performance appraisal of financial expenditure, the following suggestions and measures are proposed: perfecting the performance appraisal management system, perfecting the legal system of performance appraisal, establishing and perfecting scientific and rational performance appraisal index system, expanding The object and content of performance evaluation; promote the innovation of performance management mode; enhance the feedback and application of performance evaluation result.