预算支出绩效评价是指评价预算资金所达到的产出和结果,是预算绩效管理的重要组成部分。它强调预算支出的责任和效率,要求政府部门花尽量少的资金、办尽量多的实事,向社会公众提供更多、更好的公共产品和公共服务,使政府行为更加务实、高效。推进预算支出绩效评价,有利于提升预算管理水平、增强单位支出责任、提高公共服务质量、优化公共资源配置、节约公共支出成本。 Budget Expenditure Performance appraisal refers to the output and result of evaluating the budget funds and is an important part of budget performance management. It emphasizes the responsibility and efficiency of budgetary expenditures and requires government departments to spend as little money as possible and do as much practical work as possible to provide the public with more and better public goods and public services so as to make the government more pragmatic and efficient. Promoting the performance appraisal of budget expenditures is conducive to raising the level of budget management, enhancing the responsibility of unit expenditures, improving the quality of public services, optimizing the allocation of public resources, and saving public expenditures.